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National Inc. manufactures two models of CMD that can be used as cell phones. MPX, and digital camcorders 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: National's controller had been researching activity-based costing and decided to switch to it A special study determined National's two of products have the following budgeted activities: Using activity based costing, applied quality control factory overhead for the Grant P model per unit is (rounded to the nearest cent) SmallCircle $4.60 SmallCircle $9.45 SmallCircle 13.44 SmallCircle $15.12