National Inc. monufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. High F Great P 10, 400 16, 400 National uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: Direct materials Direct labor 38.40 $25.80 $18.00 $13.60 Budget factory overhead Engineering and Design Quality Control Machinery Miacellaneous overhead Total 2, 480 engineering hour 12,910 inapection hours 33, 790 machine houra 434, 000 309,120 40,160 26, 470 direct labor hours132,200 1,415,480 National's controller had been researching activity-based costing and decided to switch to it A special study determined Nationa's two products have the following budgeted activities: Engineering and design hours Quality control inspection hours Machine hours Labor hours High P Great 1,000 1,480 5, 680 7,230 20, 320 13, 470 12,040 14, 430 Using activity-based costing, applied machinery overhead for the Great P model per unit is: (Rounded to the nearest cent.)