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. Activity Cost Pools Cost Drivers Estimated Overhead Before finalizing its decision, management asks Windsor'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: Activity-Based Overhead Rate Estimated Use of Cost Drivers 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 $ 104 +A 282 What was the cost per unit and gross profit of each model using ABC costing? (Round answers to 2 decimal places, e.g. 15.25.) Royale Majestic Per unit cost Gross profit per unit A +A 104 $ $ 1148 A 524 720