Schultz Electronics manufactures two ultra high-definition television models: the Royals which sells for $ 1.490, and a new model, the Majestic, which sells for $1.320. The production cost computed per unit under traditional costing for each modelin 2020 was as follows. Traditional Costins Royale Majestic Direct materials $ 650 $ 410 Direct labor (S20 per hour) 120 100 Manufacturing overhead ($ 42 per DLH) 252 210 Total per unit cost $ 1.022 $720 In 2020, Schultz manufactured 25,000 units of the Royale and 10,000 units of the Majestic The overhead rate of $ 42 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,476,600 by the total direct labor hours (200,000 for the two models. Under traditional costing, the gross profit on the models was Royale 459 S 1.490 - 1.022) and Majestic $ 600 ($ 1,320 - $720). 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 asics Schultz's controller to prepare an analysis using activity-based casting (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2020. Activity Cost Pools Estimated Overhead Estimated Use of Cost Drivers Activity-Based Overhead Rate Cost Drivers Purchasing Number of orders S 1259,600 40,600 $ 31/order Machine setups Number of setups 990,000 18,000 $ 55/setup $ 45/hour Machining Machine hours 5,445,000 121.000 Quality control Number of inspections 782,000 29,000 $ 27/inspection The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders 17,000 22,600 40,600 Machine setups 6000 12,000 18,000 Machine hours 75,000 46,000 121,000 Inspections 12,000 17,000 29,000 (a) 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, eg 12.25.) Royale Majestic Total assigned costs 9 9 Cost per unit S S