app 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. Activity Materials receiving & handling Production setup. Assembly Quality inspection Packing and shipping Allocation Base Cost of material Number of setups Number of parts Inspection time Number of orders Activity measures for the two kinds of keyboards follow: Allocation Rate 2% of material cost $ 113.00 per setup $ 6.00 per part $2.00 per minute $9.00 per order Laptops Desktops Labor Cost $ 1,210 1,100 Material Cost $ 6,500 7,500 Number of Number of Number of Setups 34 Parts 47 14 21 Inspection Time 6,600 minutes 4,600 minutes Orders 63 15 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Fanning made 340 units of each type of keyboard. Note: Round your answers to 2 decimal places. Laptop keyboards Desktop keyboards Cost Per Unit