Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Model Annual Sales in Units High F 11,400 Great P 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: High F Great P Direct materials $ 39.40 $ 26.80 Direct labor $19.00 $ 14.60 Budget factory overhead: Engineering and Design 2,680 engineering hours $ 482.400 Quality Control 13,110 inspection hours 324,500 Machinery 33,990 machine hours 507,900 Miscellaneous Overhead 26,670 direct labor hours 106,160 Total $ 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: High F Great P Engineering and design hours 1,100 1,580 Quality control inspection hours 5,780 7,330 Machine hours 20,420 13,570 Labor hours 12,140 14,530 Using activity-based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) $180.00. B $60.92. $57.36. D $41.74. $44.08