Activity-Based Costing: Selling and Administrative Expenses

Comfort Step Company manufactures and sells shoes. Comfort Step uses activity-based costing to determine the cost of the sales order processing and the shipping activity. The sales order processing activity has an activity rateof $81 per sales order, and the shipping activity has an activity rate of $10 per shipment. Comfort Step sold 20,000 units of walking shoes, which consisted of 3,100 orders and 300 shipments.

a. Determine the total sales order processing and shipping activity cost for walking shoes. $

b. Determine the per-unit sales order processing and shipping activity cost for walking shoes. If required, round your answer to the nearest cent. $per unit