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Sheffield Electronics manufactures two ultra - high - definition television models: the Royale, which sells for $ 1 , 4 8 0 , and a

Sheffield Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1,480, and a new model, the Majestic, which sells for $1,320. The production cost computed per unit under traditional costing for each model in 2022 was as follows.
\table[[Traditional Costing,Royale,Majestic],[Direct materials,$650,$410
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