Shefheld Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1.530, and a new moc the Majestic whichsells for $1.270. The production cost computed per unit under traditional costing for each modef in 2022 was follows: In 2022. Sheffield manufactured 25,000 units of the Royale and 10.000 units of the Majestic. The overhead rate of 540.890 per dire 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($1270$694). Because of this difference. manazement is considering phasing out the Royale model and increasing the production of the Majestic model Before finalizingits decision management asks Shetheld's controller to prepare an analysis using activity based costing (ABC). The controller accumulates the following information about overhead for theyear ended December 31,2022 . Assign the total 2022 manufacturing overhead costs to the two products using activify-based costing (ABC) and deter overhead cost per unit. (Round cost per unit to 2 decimol places, es. 12.25J