Wildhorse Electronics manufactures two HD television models: the Royale, which sells for $ 1,428, and a new model, the Majestic, which sells for $ 1,122. The production costs calculated per unit under traditional costing for each model in 2022 were as follows:

Traditional Costing		Royale		Majestic
Direct materials		$ 612		$ 322
Direct labour ($ 20 per hour)		100		80
Manufacturing overhead ($ 35 per direct labour hour)		175		140
Total per unit cost		$ 887		$ 542

In 2022, Wildhorse manufactured 20,400 units of the Royale and 10,200 units of the Majestic. The overhead rate of $ 35 per direct labour hour was determined by dividing total estimated manufacturing overhead of $ 5.0 million by the total direct labour hours ( 142,800) for the two models. Under traditional costing, the gross profit on the models was $ 541 for the Royale or ($ 1,428 - $ 887), and $ 580 for the Majestic or ($ 1,122 - $ 542). 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 Wildhorses 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		$ 765,000		25,500		$ 30	per order
Machine set-ups		Number of set-ups		612,000		20,400		$ 30	per set-up
Machining		Machine hours		3,162,000		102,000		$ 31	per hour
Quality control		Number of inspections		459,000		5,100		$ 90	per inspection

The cost drivers used for each product were as follows:

Cost Drivers		Royale		Majestic		Total
Purchase orders		11,475		14,025		25,500
Machine set-ups		10,200		10,200		20,400
Machine hours		40,800		61,200		102,000
Inspections		2,295		2,805		5,100

Assign the total 2022 manufacturing overhead costs to the two products using activity-based costing (ABC). (Round answers to 2 decimal places, e.g. 15.25.)

		Royale	Majestic
Per unit overhead cost		$ ______	$________

(b1)

Calculate cost per unit of each model using ABC costing. (Round answers to 2 decimal places, e.g. 12.25.)

		Royale		Majestic
Cost per unit		$ enter the cost per unit in dollars rounded to 2 decimal places		$ enter the cost per unit in dollars rounded to 2 decimal places