Baird 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.

Activity measures for the two kinds of keyboards follow:

Required

a$.$ Compute the cost per unit of laptop and desktop keyboards, assuming that Baird made $230$ units

of each type of keyboard.

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

Answer is complete but not entirely correct.