The cost drivers used for each product were: Cost Drivers Purchase orders Machine setups Machine hours Inspections (a) Royale Majestic Cost per unit 18,000 5,000 Your answer is incorrect. 74,000 11.000 Total assigned costs $ Traditional Costing 22,600 Activity Cost Pools 14,000 Purchasing Machine setups Machining Quality control 45,900 Assign the total 2025 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.) 18,100 Royale Direct materials Direct labor ($20 per hour) Manufacturing overhead ($40.676 per DLH) Total per unit cost Sunland Electronics manufactures two ultra-high-definition television models: the Royale, which sells for $1.630, 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. Total 40,600 19,000 Cost Drivers 119,900 29.100 Number of orders Number of setups Machine hours Royale $600 Number of inspections 120 214 $ $964 $ In 2025, Sunland manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $40.676 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,135,200 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $666 ($1,630-$964) and Majestic $537 ($1,270-$733). 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 Sunland's controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2025. Majestic $430 100 Under traditional costing, the gross profit on the models was Royale $666 ($1,630 - $964) and Majestic $537 ($1,270 - $733). Because of this difference, management is considering phasing out the Royale model and increasing the production of the Majestic model. 203 Before finalizing its decision, management asks Sunland's controller to prepare an analysis using activity-based costing (ABC). The controller accumulates the following information about overhead for the year ended December 31, 2025. $733 Majestic Estimated Overhead $1,258,600 1,026,000 + 5,035,800 814,800 Estimated Use of Cost Drivers 40,600 19,000 119,900 29,100 Activity-Based Overhead Rate $31/order $54/setup $42/hour $28/inspection

(a) Vour muner nowarnet: tonisen enosel. Assign the total 2025 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.) eTextbook and Media Attempts: 3 of 5 used (b1) Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, e.g. 12.25.)