74. National Inc. manufactures two models of CMDthat can be used as cell phones, MPX, and digital camcorders.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: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:Using activity-based costing, applied machinery overhead for the High F model per unit is (rounded to the nearest cent):A.$6.13. B.$11.86. C.$16.28. D.$32.46. E.$66.73.