Sheffield Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1,530, and a new model, the Majestic, which sells for $1,270. The production cost computed per unit under traditional costing for each model in 2022 was as follows.

Traditional Costing		Royale			Majestic
Direct materials		$680			$390
Direct labor ($20 per hour)		120			100
Manufacturing overhead ($40.890 per DLH)		245			204
Total per unit cost		$1,045			$694

In 2022, Sheffield manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $40.890 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,178,000 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $485 ($1,530 $1,045) and Majestic $576 ($1,270 $694). 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 Sheffields controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2022.

Activity Cost Pools		Cost Drivers		Estimated Overhead		Estimated Use of Cost Drivers			Activity-Based Overhead Rate
Purchasing		Number of orders		$1,292,800		40,400			$32/order
Machine setups		Number of setups		994,500		19,500			$51/setup
Machining		Machine hours		5,095,500		118,500			$43/hour
Quality control		Number of inspections		795,200		28,400			$28/inspection

The cost drivers used for each product were:

Cost Drivers		Royale			Majestic			Total
Purchase orders		17,000			23,400			40,400
Machine setups		6,000			13,500			19,500
Machine hours		74,000			44,500			118,500
Inspections		12,000			16,400			28,400

Assign the total 2022 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		$enter a dollar amount		$enter a dollar amount
Cost per unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places