Finch 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	Allocation Base	Allocation Rate
Materials receiving & handling	Cost of material	2% of material cost
Production setup	Number of setups	$ 117.00 per setup
Assembly	Number of parts	$ 4.00 per part
Quality inspection	Inspection time	$ 1.30 per minute
Packing and shipping	Number of orders	$ 10.00 per order

Activity measures for the two kinds of keyboards follow:

	Labor Cost	Material Cost	Number of Setups	Number of Parts	Inspection Time	Number of Orders
Laptops	$ 1,310	$ 6,400	31	44	6,800 minutes	68
Desktops	1,200	7,500	11	28	4,700 minutes	24

Required

a. Compute the cost per unit of laptop and desktop keyboards, assuming that Finch made 360 units of each type of keyboard. Note: Round your answers to 2 decimal places.