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Swifty 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 2022 was as follows. Majestic Royale $650 $420 Traditional Costing Direct materials Direct labor ($20 per hour) Manufacturing overhead ($42.383 per DLH) Total per unit cost 120 100 254 212 $1,024 $732 In 2022, Swifty manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $42.383 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8.476,500 by the total direct labor hours (200,000) for the two models. Under traditional costing the gross profit on the models was Royale $456 ($1,480 - $1,024) and Majestic $538 ($1.270 - $732). 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 Swifty'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 Number of orders $1,274,100 Purchasing Machine setups 41,100 17,300 Number of setups 899,600 $31/order $52/setup $45/hour $29/inspection Machining 5,427,000 120,600 Machine hours Number of inspections Quality control 875,800 30,200 The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders 18,000 23,100 41,100 Machine setups 5,000 12,300 17,300 Machine hours 75,000 45,600 120,600 Inspections 12,000 18,200 30,200 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, eg. 12.25.) Royale Majestic Total assigned costs 4541000 3935500 Cost per unit $ 181,64 393.55 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 Save for Later Attempts: unlim (52) The parts of this question must be completed in order. This part will be available when you complete the part a