Liao 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		3	%	of material cost
Production setup	Number of setups	$	104.00		per setup
Assembly	Number of parts	$	7.00		per part
Quality inspection	Inspection time	$	1.20		per minute
Packing and shipping	Number of orders	$	9.00		per order

Activity measures for the two kinds of keyboards follow.

	Labor			Material			Number		Number		Inspection		Number
	Cost			Cost			of Setups		of Parts		Time		of Orders
Laptops	$	1,190		$	6,400		32		49		6,600	min.	61
Desktops		1,080			7,100		10		22		4,900	min.	23

Required:

a.	Compute the cost per unit of laptop and desktop keyboards, assuming that Liao made 200 units of each type of keyboard. (Round your answers to 2 decimal places.)