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.

$\backslash$table$[[$Activity$,$Allocation Base,Allocation Rate$],[$Materials receiving & handling,Cost of material,$2\%$ of material cost$],[$Production setup,Number of setups,$$108\mathrm{.}00$ per setup$],[$Assembly$,$Number of parts,$$7\mathrm{.}00$ per part$],[$Quality inspection,Inspection time,$$1\mathrm{.}80$ per minute$],[$Packing and shipping,Number of orders,$$8\mathrm{.}00$ per order$]]$

Activity measures for the two kinds of keyboards follow:

$\backslash$table$[[,$Labor,Material,Number of Number of$,$Inspection,Number of$,],[,$Cost,Cost,Setups,Parts,Time,Orders$],[$Laptops$,$$$1,230,$$$6,000,34,48,7,300$ min.,$61],[$Desktops$,1,120,7,700,10,20,5,500$ min.,$16]]$

Required

a$.$ Compute the cost per unit of laptop and desktop keyboards, assuming that Campbell made $340$ units of each type of keyboarc $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[,$Cost Per Unit$],[$Laptop keyboards,$],[$Desktop keyboards,$]]$