Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX$,$ and digital camcorders.

Model Annual Sales in Units

High F $10,000$

Great P $16,000$

Techno uses a traditional costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows:

High F Great P

Direct materials $ $38\mathrm{.}00$ $ $25\mathrm{.}40$

Direct labor $ $17\mathrm{.}52$ $ $13\mathrm{.}14$

Budget factory overhead:

Engineering and Design $2,409$ engineering hours $ $404,712$

Quality Control $12,848$ inspection hours $269,808$

Machinery $33,726$ machine hours $539,616$

Miscellaneous Overhead $26,400$ direct labor hours $134,904$

Total $ $1,349,040$

Techno's controller had been researching activity$-$based costing and decided to switch to it$.$ A special study determined Techno's two products have the following budgeted activities:

High F Great P

Engineering and design hours $9691,440$

Quality control inspection hours $5,6487,200$

Machine hours $20,28613,440$

Labor hours $12,00014,400$

Using the firm's traditional costing, applied factory overhead per unit for the High F model is: $($Rounded to the nearest cent.$)$

A$)$ $$61\mathrm{.}32.$

B$)$ $$65\mathrm{.}43.$

C$)$ $$43\mathrm{.}42.$

D$)$ $$45\mathrm{.}99.$

E$)$ $$54\mathrm{.}04.$