Pharoah Electronics manufactures two HD television models: the Royale, which sells for $ 1,652, and a new model, the Majestic, which sells for $ 1,298. The production costs calculated per unit under traditional costing for each model in 2022 were as follows:

Traditional Costing		Royale		Majestic
Direct materials		$ 708		$ 370
Direct labour ($ 20 per hour)		100		80
Manufacturing overhead ($ 35 per direct labour hour)		175		140
Total per unit cost		$ 983		$ 590

In 2022, Pharoah manufactured 23,600 units of the Royale and 11,800 units of the Majestic. The overhead rate of $ 35 per direct labour hour was determined by dividing total estimated manufacturing overhead of $ 5.8 million by the total direct labour hours ( 165,200) for the two models. Under traditional costing, the gross profit on the models was $ 669 for the Royale or ($ 1,652 - $ 983), and $ 708 for the Majestic or ($ 1,298 - $ 590). 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 Pharoahs 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		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Activity-Based Overhead Rate
Purchasing		Number of orders		$ 885,000		29,500		$ 30	per order
Machine set-ups		Number of set-ups		708,000		23,600		$ 30	per set-up
Machining		Machine hours		3,658,000		118,000		$ 31	per hour
Quality control		Number of inspections		531,000		5,900		$ 90	per inspection

The cost drivers used for each product were as follows:

Cost Drivers		Royale		Majestic		Total
Purchase orders		13,275		16,225		29,500
Machine set-ups		11,800		11,800		23,600
Machine hours		47,200		70,800		118,000
Inspections		2,655		3,245		5,900

Assign the total 2022 manufacturing overhead costs to the two products using activity-based costing (ABC). (Round answers to 2 decimal places, e.g. 15.25.)

		Royale	Majestic
Per unit overhead cost		$ enter a dollar amount	$ enter a dollar amount

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What was the cost per unit and gross profit of each model using ABC costing? (Round answers to 2 decimal places, e.g. 15.25.)

		Royale	Majestic
Per unit cost		$ enter a dollar amount	$ enter a dollar amount
Gross profit per unit		$ enter a dollar amount	$ enter a dollar amount