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

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'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:

Using the firm's volume$-$based costing, applied factory overhead per unit for the High F model is: $($Rounded to the

nearest cent.$)$

Multiple Choice:

$$55\mathrm{.}71$

$$58\mathrm{.}70$

$$44\mathrm{.}92$

$$42\mathrm{.}31$

$$56\mathrm{.}29$