Adams Manufacturing produces two keyboards, one for laptop computers and the other for desktop computers. The production process is automated, and the company has found activity$-$based costing useful in assigning overhead costs to its products. The company has identified five major activities involved in producing the keyboards.

Packing and shipping

$ $9\mathrm{.}00$ per order

Activity measures for the two kinds of keyboards follow:

Labor Cost

$ $1,190$

$1,080$

Material

Cost

$ $6,000$

$7,200$

Number of Number of

Setups

Parts

$29$

$15$

$42$

$28$

Inspection Time

$7,500$ minutes

$4,800$ minutes

Number of

Orders

$63$

$17$

Laptops

Desktops

Required

a$.$ Compute the cost per unit of laptop and desktop keyboards, assuming that Adams made $270$ units of each type of keyboard.

Note: Round your answers to $2$ decimal places.