Schultz Electronics manufactures two ultra$-$high$-$definition television models: the Royale, which sells for $$1,600,$ and a new model, the Majestic, which sells for $$1,300.$ The production cost computed per unit under traditional costing for each model in $2022$ was as follows.

$\backslash$table$[[$Traditional Costing,Royale,Majestic$],[$Direct materials,$$700,$$$420$

In $2022,$ Schultz manufactured $25,000$ units of the Royale and $10,000$ units of the Majestic. The overhead rate of $$38\mathrm{.}000$ per direct labor hour was determined by dividing total estimated manufacturing overhead of $$7,600,000$ by the total direct labor hours $(200,000)$ for the two models.

Under traditional costing, the gross profit on the models was Royale $$552($$$1,600-$$$1,048)$ and Majestic $$590($$$1,300-$$$710).$ 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 Schultz's controller to prepare an analysis using activity$-$based costing $($ABC$).$ The controller accumulates the following information about overhead for the year ended December $31,2022.$

$\backslash$table$[[\backslash$table$[[$Activity$],[$Cost Pools$]],$Cost Drivers,$\backslash$table$[[$Estimated$],[$Overhead$]],\backslash$table$[[$Estimated Use$],[$of$],[$Cost Drivers$]],\backslash$table$[[$Activity$-$Based$],[$Overhead Rate$]]],[$Purchasing$,$Number of orders,$$1,200,000,40,000,$$$\frac{30}{?}$ order$],[$Machine setups,Number of setups,$900,000,18,000,$$$\frac{50}{?}$ setup$],[$Machining$,$Machine hours,$4,800,000,120,000,$$$\frac{40}{?}$ hour$],[$Quality control,Number of inspections,$700,000,28,000,$$$\frac{25}{?}$ inspection$]]$

The cost drivers used for each product were:

$\backslash$table$[[$Cost Drivers,Royale,Majestic,Total$],[$Purchase orders,$17,000,23,000,40,000],[$Machine setups,$5,000,13,000,18,000],[$Machine hours,$75,000,45,000,120,000],[$Inspections$,11,000,17,000,28,000]]$

$($b$1)$

X Your answer is incorrect.

Calculate cost per unit of each model using ABC costing. $($Round answers to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

$\backslash$table$[[,$Royale,Majestic$],[$per unit,$$,$$