Bridgeport Electronics manufactures two HD television models: the Royale, which sells for $1,736, and a new model, the Majestic, which sells for $1,364. The production costs calculated per unit under traditional costing for each model in 2022 were as follows:

Traditional Costing		Royale		Majestic
Direct materials		$744		$388
Direct labour ($20 per hour)		100		80
Manufacturing overhead ($35 per direct labour hour)		175		140
Total per unit cost		$1,019		$608

In 2022, Bridgeport manufactured 24,800 units of the Royale and 12,400 units of the Majestic. The overhead rate of $35 per direct labour hour was determined by dividing total estimated manufacturing overhead of $6.1 million by the total direct labour hours (173,600) for the two models. Under traditional costing, the gross profit on the models was $717 for the Royale or ($1,736 - $1,019), and $756 for the Majestic or ($1,364 - $608). 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 Bridgeports controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2022:

Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Activity-Based Overhead Rate
Purchasing		Number of orders		$930,000		31,000		$30	per order
Machine set-ups		Number of set-ups		744,000		24,800		$30	per set-up
Machining		Machine hours		3,844,000		124,000		$31	per hour
Quality control		Number of inspections		558,000		6,200		$90	per inspection

The cost drivers used for each product were as follows:

Cost Drivers		Royale		Majestic		Total
Purchase orders		13,950		17,050		31,000
Machine set-ups		12,400		12,400		24,800
Machine hours		49,600		74,400		124,000
Inspections		2,790		3,410		6,200

What was the cost per unit and gross profit of each model using ABC costing? (Round answers to 2 decimal places, e.g. 15.25.)

		Royale	Majestic
Per unit cost		$enter a dollar amount	$enter a dollar amount
Gross profit per unit		$enter a dollar amount	$enter a dollar amount