Marigold Electronics manufactures two ultra high-definition television models the Royale which sells for $1.480, and a new model the Majestic, which sells for 51.320. The production cost computed per unit under traditional costing for each model in 2020 was as follows Traditional Costing Royale Malesti Direct materials SUGO Direct labor ($20 per hour 120 100 Manufacturing overhead $40 DLH 340 200 Total per unit cost $1.020 5720 In 2020, Marigold manufactured 25,000 units of the Royal and 10.000 units of the Majestic. The overhead rate of $40 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,099,800 by the total direct labor hours [200,000) for the two modes Under traditional costing the gross profit on the models was Roxie 5440 $1.480 - 51.020) and Majestie $600 ($1.320 - $7201. 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 Marigold's controler to prepare an analysis using activity-based casting AC. The controller accumulates the following information about or read for the year ended December 31, 2020. Activity Cost Pools Cost Drivers Estimated Overhead Estimated Use of Activity Based Cost Drivers Overhead Rate Number of orders $1196.600 30.600 33 order Purchasing Machine setups Number of setups P12.500 17.200 $5 stup Machining Machine hours 5.210.400 118.600 544 hour Quality control Number of inspections 772.200 29,700 $26/inspection The cost drivers used for each product were Cost Drivers Royale Majestic Total Purchase orders 16000 38.600 22.600 12200 Machine setup 5,000 17,200 Maching hours 74000 46.600 116.500 Inspections 12000 17.700 29.700 Assign the total 2020 manufacturing overhaas costs to the producing activity-based com ABC and determine the overhead coat per unit. Round cont permit to decine 1225 Royale Majestic Tocal assigned Cost per unit