Gibson 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 $112.00 per setup $ 7.00 per part $ 1.90 per minute $ 9.00 per order Activity measures for the two kinds of keyboards follow: Labor Cost $1,290 1,180 Material Cost $6,400 7,800 Laptops Desktops Number of Number of Setups Parts 31 46 15 24 Inspection Number of Time Orders 6,700 min. 60 5,100 min. 20 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Gibson made 300 units of each type of keyboard. (Round your answers to 2 decimal places.) Cost Per Unit Laptop keyboards Desktop keyboards