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 11,600 Great P 17,600 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 $ 39.60 $ 27.00 Direct labor $ 19.20 $ 14.80 Budget factory overhead: Engineering and Design 2,720 engineering hours $ 462,400 Quality Control 13,150 inspection hours 364,000 Machinery 34,030 machine hours 575,960 Miscellaneous Overhead 26,710 direct labor hours 159,360 Total $ 1,561,720 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 1,120 1,600 Quality control inspection hours 5,800 7,350 Machine hours 20,440 13,590 Labor hours 12,160 14,550 Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is: (Rounded to the nearest cent.) $13.84. B) $29.82. $66.33. D) $16.41. E) $6.25