Bad Boy Corp makes punching bags for professional and college althletes (which are sort of the same now...). Bad Boy uses ABC costing and wants to analyze the cost of internet sales processing and customer returns. Internet Sales Processing has an activity rate of $10 per sales order and Customer Return has an activity rate of $11 per return. Bad Boy had 1,500 total bags sold, 400 were internet sales orders, 8% of all orders were returned. What was Bad Boy's per-unit cost for the internet sales orders and customer returns activities?