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Sunland Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1,580, and a new model, the Majestic, which sells for $1,270. The production
Sunland Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1,580, and a new model, the Majestic, which sells for $1,270. The production cost computed per unit under traditional costing for each model in 2025 was as follows. Traditional Costing Direct materials Direct labor ($20 per hour) Manufacturing overhead ($40.265 per DLH) Total per unit cost Royale $660 120 242 $1,022 Majestic $410 100 201 $711
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