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 S1,270. The production cost computed per unit under traditional costing for each model in 2020 was as follows. Traditional Costing Royale Majestic Direct materials Direct labor ($20 per hour) Manufacturing overhead ($41 per DLH) Total per unit cost 5650 120 246 $1,016 $430 100 205 $735 In 2020, Schultz manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $41 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,101,000 b the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $564 (S1,580 $1,016) and Majestic $535 ($1,270-$735). Because of this difference, management is considering phasing out the Royale model and increasing the production of the Majestic model Before finalizing its dedision, management asks Schultz'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, 2020. Activity Estimated Estimated Use of Activity-Based Overhead Cost Pools Purchasing Machine setups Machining Quality control Cost Drivers Cost Drivers Overhead Rate Number of orders Number of setups Machine hours Number of inspections $1,283,200 918,500 5,155,700 743,600 40,100 16,700 119,900 $32/order S5S/setup $43/hour 28,600 $26inspection The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders Machine setups Machine hours inspections 17,000 4,000 75,000 12,000 23,100 12,700 44,900 16,600 40,100 16,700 119,900 28,600 Assign the total 2020 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, e.g. 12.25.) Royale Majestic Total assigned costs Cost per unit Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, e.g. 12.25.)