Techno Incorporated manufactures two models of cameras that can be used as cell phones, MPX, and digital camcorders. Annual Sales in Model Units High 11,800 Great P 17.800 Techno uses a volume-based costing system to apply foctory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High P Great P Direct materials $ 39.80 $ 27.20 Direct labor $ 19.40 $ 15.00 Budget factory overhead Engineering and Design 2,760 engineering hours $ 441,600 Quality Control 13,190 inspection hours 325,500 Machinery 34,070 machine hours 610,200 Miscellaneous Overhead 26,750 direct labor hours 159,480 Total $ 1.536,780 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 Ingineering and design hours Quality control inspection hours Machine hours Labor hours High 1,140 5,820 20.460 12,180 Great P 1.620 7,370 13,610 14,570 Using activity-based costing, applied quality control factory overhead for the Great P model per unit is: (Rounded to the nearest cent.) Using activity-based costing, applied quality control factory overhead for the Great P model per unit is: (Rounded to the nearest cent.) Multiple Choice $43.35 $14.56 $13.69 O $10.22 $4 88