Bramble Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1,630, and a new model, the Majestic, which sells for $1,270. The production cost computed per unit under traditional costing for each model in 2025 was as follows. Traditional Costing Royale Majestic Direct materials $650 $400 Direct labor ($20 per hour) 120 100 Manufacturing overhead ($43.020 per DLH) 258 215 Total per unit cost $1,028 $715 In 2025, Bramble manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $43.020 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,603,900 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $602 ($1,630 - $1,028) and Majestic $555 ($1,270 - $715). Because of this difference, management is considering phasing out the Royale model and increasing the production of the Majestic model. Before finalizing its decision, management asks Bramble's controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2025. Activity Cost Pools Purchasing Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Number of orders $1.379.000 39.400 $35/order Because of this difference, management is considering phasing out the Royale model and increasing the production of the model. Before finalizing its decision, management asks Bramble's controller to prepare an analysis using activity-based costing (A controller accumulates the following information about overhead for the year ended December 31, 2025. Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Purchasing Number of orders $1,379,000 39,400 $35/order Machine setups Number of setups 988,200 18,300 $54/setup Machining Machine hours 5,413,500 120,300 $45/hour Quality control Number of inspections 823,200 29,400 $28/inspection The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders 17,000 22,400 39,400 Machine setups 5,000 13,300 18,300 Machine hours 75,000 45,300 120,300 Inspections 11,000 18,400 29,400 Assign the total 2025 manufacturing overhead costs to the two products using activity-based costing (ABC) and determine the overhead cost per unit. (Round cost per unit to 2 decimal places, eg. 12.25) Royale Total assigned costs $ Cost per unit Majestic