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 volume-based 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	$ 38.00	$ 25.40
Direct labor	$ 17.52	$ 13.14

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	969	1,440
Quality control inspection hours	5,648	7,200
Machine hours	20,286	13,440
Labor hours	12,000	14,400

Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.)

Multiple Choice

• $61.32.

• $168.00.

• $42.61.

• $45.99.

• $66.73.