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 10,000 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 Direct materials $ 38.00 Great P $ 25.40 Direct labor $ 17.52 $ 13.14 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,409 12,848 engineering hours inspection hours $ 404,712 269,808 33,726 machine hours 539,616 26,400 direct labor hours 134,904 $ 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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F 969 5,648 20,286 12,000 Great P 1,440 7,200 13,440 14,400 Using activity-based costing, total overhead per unit of Great P model Is: (Rounded to the nearest cent.) Multiple Choice $42.61. $45.99. $61.32. $66.73. $168.00.