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 ctivity measures for the two kinds of keyboards follow: Allocation Rate 2% of material cost $103.00 per setup $ 4.00 per part $ 1.40 per minute $ 9.00 per order Material Number of Number of Labor Cost Laptops Desktops $1,320 Cost $5,600 Setups Parts 32 43 Inspection Time 7,300 minutes 1,210 7,700 12 23 5, 200 minutes required Number of Orders. 62 21 Compute the cost per unit of laptop and desktop keyboards, assuming that Campbell made 330 units of each type of keyboard.