Coronado Electronics manufactures two large-screen, high-definition television (HDTV) models-the Monarch, which has been produced since 2010 and sells for $1,000, and the Regal, a model introduced in early 2012 that sells for $1,160. Coronado's CEO, Harry Hazelwood, suggested that the company concentrate its marketing resources on the Regal model and begin to phase out the Monarch model. Coronado currently uses a traditional costing system. The following cost information has been used as a basis for pricing decisions over the past year: Per-Unit Data Monarch Regal Direct materials $211 $578 Direct labour hours 1.3 3.1 Machine hours 10 5 Units produced 23,000 3,000 The direct labour cost is $14 per hour, and the machine usage cost is $18 per hour. Manufacturing overhead costs were estimated at $5,450,400 and were allocated on the basis of machine hours. Martin Alecks, the new company controller, suggested that an activity-based costing analysis first be run to get a better picture of the true manufacturing cost. The following data were collected: Activity Cost Traceable Centre Driver Costs Soldering Number of solder joints $1,085,000 Shipments Number of shipments 1,288,000 Quality control Number of inspections 1,102,500 Purchase orders Number of orders 960,000 Machining Machine hours 54,900 Machine setups Number of setups 960,000 Total traceable costs $5,450,400 Number of Events Activity Monarch Regal Total Soldering 1,265,000 285,000 1,550,000 Shipments 15,600 12,400 28,000 Quality control 55,200 18,300 73,500 Purchase orders 84,900 107,100 192,000 Machining 175,000 8,000 183,000 Machine setups 18,000 12,000 30,000 Selling, general, and administrative expenses per unit sold are $269.00 for Monarch and $240.80 for Regal. Calculate the manufacturing cost per unit for Monarch and Regal under a traditional costing system. (Round answers to 2 decimal places, e.g. 5.69.) Monarch Cost per unit $ Regal $ A) Calculate the manufacturing cost per unit for Monarch and Regal under a traditional costing system. (Round answers to 2 decimal places, e.g. 5.69.) B) Calculate the manufacturing cost per unit for Monarch and Regal under an ABC system. (Round answers to 2 decimal places, e.g. 5.69.) C) Calculate the operating profit/loss per unit for Monarch and Regal under a traditional costing system. (Round answers to 2 decimal places, e.g. 6.59. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) D) Calculate the operating profit/loss per unit for Monarch and Regal under an ABC system. (Round answers to 2 decimal places, e.g. 6.59. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)