Kingbird Electronics manufactures two large-screen, high-definition television (HDTV) modelsthe Monarch, which has been produced since 2010 and sells for $1,200, and the Regal, a model introduced in early 2012 that sells for $1,140. Kingbirds CEO, Harry Hazelwood, suggested that the company concentrate its marketing resources on the Regal model and begin to phase out the Monarch model.

Kingbird 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		$213		$586
Direct labour hours		1.5		3.6
Machine hours		16		8
Units produced		26,000		4,200

The direct labour cost is $12 per hour, and the machine usage cost is $18 per hour. Manufacturing overhead costs were estimated at $6,042,750 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		$795,000
Shipments		Number of shipments		1,850,000
Quality control		Number of inspections		1,332,000
Purchase orders		Number of orders		957,150
Machining		Machine hours		54,600
Machine setups		Number of setups		1,054,000
Total traceable costs				$6,042,750

		Number of Events
Activity		Monarch		Regal		Total
Soldering		1,130,000		460,000		1,590,000
Shipments		15,000		22,000		37,000
Quality control		54,400		19,600		74,000
Purchase orders		87,400		104,030		191,430
Machining		170,000		12,000		182,000
Machine setups		17,000		14,000		31,000

Selling, general, and administrative expenses per unit sold are $270.00 for Monarch and $243.80 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		Regal
Cost per unit		$		$

Calculate the manufacturing cost per unit for Monarch and Regal under an ABC system. (Round answers to 2 decimal places, e.g. 5.69.)

		Monarch		Regal
Cost per unit		$		$

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).)

		Monarch		Regal
Profit/(Loss)		$		$

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).)

		Monarch		Regal
Profit/(Loss)		$		$

Please answer all four thank you