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 10,500 Great P 16,500 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 $ 38.50 $ 25.90 Direct labor $ 18.10 $ 13.70 Budget factory overhead: Engineering and Design 2,500 engineering hours $ 412,500 Quality Control 12,930 inspection hours 270,690 Machinery 33,810 machine hours 574,090 Miscellaneous Overhead 26,490 direct labor hours 158,700 Total $ 1,415,980 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 1,010 1,490 Quality control inspection hours 5,690 7,240 Machine hours 20,330 13,480 Labor hours 12,050 14,440 Using the firm's volume-based costing, applied factory overhead per unit for the High F model is: (Rounded to the nearest cent.)

Multiple Choice

$61.59.

$66.58.

$44.51.

$46.62.

$55.69.