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.

Compute the cost per unit of laptop and desktop keyboards, assuming that Liao made 300 units of each type of keyboard. Round your computation to two decimal points.

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 29% of material cost $50.00 per setup $2.50 per part $0.75 per minute $10.00 per order