Benson 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 Materials receiving & handling Production setup Quality inspection Assembly 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 3% of material cost $ 108.00 per setup $3.00 per part $ 1.60 per minute $ 8.00 per order Laptops Desktops Labor Cost $ 1,340 1,230 Material Cost $ 5,500 7,100 Setups 31 Number of Number of Parts 42 15 20 Inspection Time 6,500 minutes 4,700 minutes Number of Orders 66 19 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Benson made 300 units of each type of keyboard. Note: Round your answers to 2 decimal places. Laptop keyboards Desktop keyboards Cost Per Unit