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Schultz Electronics manufactures two ultra high-definition television models: the Royale which sells for $1,480, and a new model, the Majestic, which sells for $1,270. The production cost computed per unit under traditional costing for each model in 2020 was as follows Royale Majestic $640 $430 Traditional Costing Direct materials Direct labor (520 per hour Manufacturing overhead ($39 per DLH) Total per unit cost 120 100 234 195 $994 $725 In 2020, Schultz manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $39 por direct labor hour was determined by dividing total estimated manufacturing overhead of $7,887,400 by the total direct labor hours (200,000) for the two models Under traditional costing, the gross profit on the models was Royale $486 (51,480 - $994) and Majestic $545($1,270 - 5725) 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 Schultz'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, 2020. Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Cost Drivers Before finalizing its decision management asks Schultz'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, 2020. Estimated Use of Cost Drivers 39,000 Activity-Based Overhead Rate Activity Cost Pools Purchasing Machine setups Machining Quality control Estimated Overhead $1,209,000 980,500 $31/order Cost Drivers Number of orders Number of setups Machine hours Number of inspections 18,500 $53/setup 4,883.100 119.100 $41/hour 814,800 29,100 $28/inspection The cost drivers used for each product were: Royale Majestic Total Cost Drivers Purchase orders Machine setups 17,000 22,000 39,000 6,000 12.500 18,500 Machine hours 74,000 45.100 119.100 Inspections 11.000 18.100 29.100 Assign the total 2020 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 Majestic Total assigned costs $ $ Cost per unit Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, eg. 12.25) Royale Majestic Cost per unit $ $ e Textbook and Media ---/1.67 Question Part Score Calculate gross profit of each model using ABC costing (Round answers to 2 decimal places, es: 1225) Royale Majestic $ $ Gross profit e Textbook and Media