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 2 % of material cost Production setup Number of setups $ 50.00 per setup Assembly Number of parts $ 2.50 per part Quality inspection Inspection time $ 0.75 per minute Packing and shipping Number of orders $ 10.00 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 $ 630 $ 3,000 30 42 3,600 min. 65 Desktops 575 2,400 12 24 2,500 min. 20

Required:

a .	Compute the cost per unit of laptop and desktop keyboards, assuming that Liao made 300 units of each type of keyboard. (Round your answers to 2 decimal places.) COST PER UNIT LAPTOP KEY BOARDS DESKTOP KEYBOARDS