Under traditional costing, the gross profit on the models was Royale $456($1,480$1,024) and Majestic $598($1,320$722). 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 Sheffield'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, 2022. The cost drivers used for each product were: In 2022 , Sheffield manufactured 25,000 units of the Royale and 10,000 units of the Majestic. The overhead rate of $42.383 per direct labor hour was determined by dividing total estimated manufacturing overhead of $8,476,600 by the total direct labor hours (200,000) for the two models. Under traditional costing, the gross profit on the models was Royale $456($1,480$1,024) and Majestic $598($1,320$722). 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 Sheffield'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, 2022. 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.)