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 11,500
Great P 17,500

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 $39.50 $26.90
Direct labor $19.10 $14.70
Budget factory overhead:
Engineering and Design 2,700 engineering hours $486,000
Quality Control 13,130 inspection hours 337,740
Machinery 34,010 machine hours 541,920
Miscellaneous Overhead 26,690 direct labor hours 132,750
Total $1,498,410

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 1,110 1,590
Quality control inspection hours 5,790 7,340
Machine hours 20,430 13,580
Labor hours 12,150 14,540

Using activity-based costing, applied quality control factory overhead for the Great P model per unit is: