Coronado Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $ 1,530, and a new model, the Majestic, which sells for $ 1,320. The production cost computed per unit under traditional costing for each model in 2022 was as follows. Traditional Costing Royale Majestic Direct materials $ 610 $ 410 Direct labor ($20 per hour) 120 100 Manufacturing overhead ($ 40.333 per 242 202 DLH) Total per unit cost $ 972 $ 712 In 2022, Coronado manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $ 40.333 per direct labor hour was determined by dividing total estimated manufacturing overhead of $ 8,066,500 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $ 558 ($ 1,530 - $972) and Majestic $ 608 ($ 1,320 - $ 712). 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 Coronado'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, 2022. Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Cost Drivers Purchasing Number of orders $ 1,286,400 40,200 $ 32/order Machine setups Number of setups 991,100 18,700 $53/setup Machining Machine hours 5,061,000 120,500 $ 42/hour Quality control Number of inspections 728,000 28,000 $ 26/inspection The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders 17,000 23,200 40,200 Machine setups 6,000 12,700 18,700 Machine hours 75,000 45,500 120,500 Inspections 10,000 18,000 28,000 Assign the total 2022 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, e.g. 12.25.) Royale Majestic Total assigned costs ta Cost per unit ta $ $ $