Franklin 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 Allocation Rate 3% of material cost $120.00 per setup $ 6.00 per part $ 1.80 per minute $ 10.00 per order Activity measures for the two kinds of keyboards follow: Labor Cost $1,300 1,190 Material Number of Number of Inspection Number of Cost Setups Parts Time Orders $5,500 41 7, 200 min. 7,500 12 4,700 min. 17 34 68 Laptops Desktops 29 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Franklin made 310 units of each type of keyboard. (Round your answers to 2 decimal places.)