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: Direct materials Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total High F $ 38.80 Great P $ 26.20 $ 18.40 $ 14.00 2,560 engineering hours $ 409,600 12,990 inspection hours 271,320 33,870 machine hours 540,800 26,550 direct labor hours 132,400 $ 1,354,120 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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,040 1,520 5,720 7,270 20,360 13,510 12,080 14,470 Using activity-based costing, applied machinery overhead for the High F model per unit is: (Rounded to the nearest cent.)