Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model High F Great P Annual Sales in Units 11,400 17,400 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: Great P $ 26.80 High F Direct materials $ 39.40 Direct labor $ 19.00 $ 14.60 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,680 13,110 engineering hours inspection hours $ 482,400 324,500 33,990 machine hours 507,900 26,670 direct labor hours 106,160 $ 1,420,960 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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,100 1,580 5,780 7,330 20,420 13,570 12,140 14,530 Using the firm's volume-based costing, applied factory overhead per unit for the High F model Is: (Rounded to the nearest cent.) $57.36. $60.35. $46.33. $44.08. $58.40