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 10,100 16,100 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 Direct materials $ 38.10 Great P $ 25.50 Direct labor $ 17.70 $ 13.30 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,420 engineering hours 12,850 inspection hours $ 411,400 282,700 33,730 machine hours 573,410 26,410 direct labor hours 132,050 $ 1,399,560 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 High F Great P 970 1,450 Quality control inspection hours 5,650 7,200 Machine hours 20,290 13,440 Labor hours 12,010 14,400 Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.)