Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcordens Techno 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: Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcordens Techno 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