Windsor Electronics manufactures two HD television models: the Royale, which sells for $1,148, and a new model, the Majestic, which sells for $902. The production costs calculated per unit under traditional costing for each model in 2022 were as follows: Traditional Costing Royale Majestic Direct materials $492 $262 Direct labour ($20 per hour) 100 80 Manufacturing overhead ($35 per direct labour hour) 175 140 Total per unit cost $767 $482 In 2022, Windsor manufactured 16,400 units of the Royale and 8,200 units of the Majestic. The overhead rate of $35 per direct labour hour was determined by dividing total estimated manufacturing overhead of $4.0 million by the total direct labour hours (114,800) for the two models. Under traditional costing, the gross profit on the models was $381 for the Royale or ($1,148 - $767), and $420 for the Majestic or ($902 - $482). Because of this difference, management is considering phasing out the Royale model and increasing the production of the Majestic model. Estimated Estimated Use Activity-Based Activity Cost Pools Cost Drivers Overhead of Cost Drivers Overhead Rate Purchasing Number of orders $615,000 20,500 $30 per order Machine set-ups Number of set-ups 492,000 16,400 $30 per set-up Machining Machine hours 2,542,000 82,000 $31 per hour Quality control Number of inspections 369,000 4,100 $90 per inspection The cost drivers used for each product were as follows: Cost Drivers Royale Majestic Total Purchase orders 9,225 11,275 20,500 Machine set-ups 8,200 8,200 16,400 Machine hours 32,800 49,200 82,000 Inspections 1,845 2,255 4,100 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 SA A