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 $ $39\mathrm{.}60$ $ $27\mathrm{.}00$

Direct labor $ $19\mathrm{.}20$ $ $14\mathrm{.}80$

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 $1,1201,600$

Quality control inspection hours $5,8007,350$

Machine hours $20,44013,590$

Labor hours $12,16014,550$

Using activity$-$based costing, total overhead per unit of the High F model is: $($Rounded to the nearest cent.$)$

Multiple Choice

$$66\mathrm{.}33.$

$$170\mathrm{.}00.$

$$45\mathrm{.}02.$

$$62\mathrm{.}06.$

$$47\mathrm{.}83.$