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 11,300 Great P 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 $ 39.30 $ 18.90 Great P Direct materials $ 26.70 $ 14.50 Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery engineering hours inspection hours 2,660 $ 425,600 13,090 350,190 33,970 machine hours 541, 600 Miscellaneous Overhead 26,650 direct labor hours 132,650 Total $ 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: High F Great P Engineering and design hours Quality control inspection hours Machine hours Labor hours 1,090 1,570 5,770 7,320 20,410 13,560 12,130 14,520 Using the firm's volume-based costing, applied factory overhead per unit for the High F model is: (Rounded to the nearest cent.) Multiple Cholce $59.01. $62.99. $46.12. $45.27. $58.10.