Schultz Electronics manufactures two ultra high-definition television models: the Royale which sells for $ 1,630, 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.

Traditional Costing		Royale		Majestic
Direct materials		$ 650		$ 400
Direct labor ($20 per hour)		120		100
Manufacturing overhead ($ 43 per DLH)		258		215
Total per unit cost		$ 1,028		$ 715

In 2020, Schultz manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $ 43 per direct labor hour was determined by dividing total estimated manufacturing overhead of $ 8,603,900 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $ 602 ($ 1,630 $ 1,028) and Majestic $ 555 ($ 1,270 $ 715). 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 Schultzs 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 Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers		Activity-Based Overhead Rate
Purchasing		Number of orders		$ 1,379,000		39,400		$ 35/order
Machine setups		Number of setups		988,200		18,300		$ 54/setup
Machining		Machine hours		5,413,500		120,300		$ 45/hour
Quality control		Number of inspections		823,200		29,400		$ 28/inspection

The cost drivers used for each product were:

Cost Drivers

Royale

Majestic

Total

Purchase orders

17,000

22,400

39,400

Machine setups

5,000

13,300

18,300

Machine hours

75,000

45,300

120,300

Inspections

11,000

18,400

29,400

Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, e.g. 12.25.)

		Royale		Majestic
Cost per unit		$		$