Campbell 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 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 1% of material cost $102.00 per setup $ 6.00 per part $ 1.50 per minute $ 11.00 per order Laptops Desktops Labor Cost $1,340 1,238 Material Cost $5,600 Number of Number of Setups Parts 33 Inspection 44 8,000 13 22 Time 6,900 min. 5,300 min. Number of Orders 62 17 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Campbell made 210 units of each type of keyboard. (Round your answers to 2 decimal places.) Cost Per Unit Laptop keyboards Desktop keyboards