Problem 3 Alayah Electronics manufactures two large-screen television models, the Monarch, which and the Regal, a new model. Per-unit data Monarch Regal Direct materials $208 $584 Direct labour hours 1.5 3.5 Machine hours 8.0 Units produced 22 000 4 000 Direct labour cost is $10 per hour, and the machine usage cost is $16 per hour. Manufacturing overhead costs were estimated at $4,800,000 and were allocated on the basis of machine hours. The following data were collected: Activity centre Cost driver Traceable costs Soldering Number of solder joints $ 942 000 Shipments Number of shipments 860 000 Quality control Number of inspections 1 240 000 Purchase orders Number of orders 950 400 Machining Machine hours 57 600 Machine set-ups Number of set-ups 750 000 Total traceable costs $4800 000 Activity Soldering Shipments Quality control Purchase orders Machining Machine set-ups Monarch 1185 000 16 200 56 200 80 100 176 000 16000 Number of events Regal 385 000 3800 21 300 109 980 16 000 14 000 Total 1570 000 20 000 77 500 190 080 192000 30 000 Required Calculate the manufacturing cost per unit for both Monarch and Regal (separately) under the ABC system. The company uses number of events as the expected use of the cost driver