National inc. manufactures two models of cmd that can be used as cell phones, mpx, and digital camcorders. model annual sales in units high f 10,000 great p 16,000 national 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 $ 38.00 $ 25.40 direct labor $ 17.52 $ 13.14 budget factory overhead: engineering and design 2,409 engineering hours $ 404,712 quality control 12,848 inspection hours 269,808 machinery 33,726 machine hours 539,616 miscellaneous overhead 26,400 direct labor hours 134,904 total $ 1,349,040 national's controller had been researching activity-based costing and decided to switch to it. a special study determined national's two products have the following budgeted activities: high f great p engineering and design hours 969 1,440 quality control inspection hours 5,648 7,200 machine hours 20,286 13,440 labor hours 12,000 14,400 using the firm's volume- based costing, applied factory overhead per unit for the great p model is: (rounded to the nearest cent.) multiple choice $54.04. $43.42. $65.43. $61.32. $45.99.