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Schultz Electronics manufactures two ultra high-definition television models: the Royale which sells for $1,580, and a new model, the Majestic, which sells for $1,270. The

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Schultz Electronics manufactures two ultra high-definition television models: the Royale which sells for $1,580, and a new model, the Majestic, which sells for $1,270. The production cost computed per unit under traditional costing for each model in 2020 was as follows. In 2020, Schultz manufactured 25,000 units of the Royale 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 $7,949,600 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Rovale $580($1,580$1,000) and Majestic $540($1.270$730). 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 Schulte's controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following informption about overhead for the year ended December 31, 2020. The cost drivers used for each product were: m/ was/ui/v2/assessment-player / index.htmlllaunchld=c8da6e17-03f9-4d50-9b91-342b462f6023\#/question/4 Question 5 of 5 (b1) Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, e.g. 12.25.)

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