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 11,300 17,300 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 $ 39.30 Great P $ 26.70 Direct labor $ 18.90 $ 14.50 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,660 13,090 engineering hours inspection hours $ 425,600 350,190 33,970 machine hours 541,600 26,650 direct labor hours 132,650 $ 1,450,040 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 Great P 1,090 1,570 5,770 7,320 20,410 13,560 12,130 14,520 Using activity-based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) Multiple Choice $42.52. $45.27. $59.01. $63.23. $160.00.