Sehulz Elactronics manufastures two ultra hiah-dafnitian talavision modals: the Royala which salls for $1,480, and a naw modal, the Majestic, which sells for $1,320. The producton cost computad per unit undar traditisnal costin for each modal in 2020 was as followz. In 2020, Schuitz manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The ovarhead rate of $40 per direct labor hour was datarmined by dividing total estimated manuacturing ovarhazd of 5S,09g,900by the total diract labor hours (200,000) for the two models. Under traditional costing the aross profit on the models was Royala $460($1490$1.020) and Maistic $600($1,320$720). Because of this difference, manazement is conaidaring phasinzout tha Royale modal and incrasinz the production of the Maisstic model. Bafore finalizing its decision, manasamant asks Schult's contralibr to prapare an analysis uing activity-based costing (ABC). The controller accumulates the following information about ovarhsad for tha yaar anded Decamber 31.2020. The coat drivers used for sach product ware: 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.)