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 2 % of material cost $117.00 per setup $ 3.00 per part $ 2.00 per minute $ 12.00 per order Activity measures for the two kinds of keyboards follow: Material Cost $6,000 7,200 Labor Cost $1,230 1,120 Number of Number of Setups Parts 26 41 13 22 Inspection Time 6,900 min. 4,700 min. Number of Orders 67 20 Laptops Desktops Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Franklin made 340 units of each type of keyboard. (Round your answers to 2 decimal places.) Cost Per Unit Laptop keyboards Desktop keyboards