Munoz 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.

$\backslash$table$[[$Activity$,$Allocation Base,Allocation Rate$],[$Materials receiving & handling,Cost of material,$2\%$ of material cost$],[$Production setup,Number of setups,$$112\mathrm{.}00$ per setup$],[$Assembly$,$Number of parts,$$7\mathrm{.}00$ per part$],[$Quality inspection,Inspection time,$$1\mathrm{.}20$ per minute$],[$Packing and shipping,Number of orders,$$8\mathrm{.}00$ per order$]]$

Activity measures for the two kinds of keyboards follow:

$\backslash$table$[[,,$Material,Number of$,$Number of$,$Number of$,],[,$Labor Cost,Cost,Setups,Parts,Inspection Time,Orders$],[$Laptops$,$$$1,350,$$$6,500,31,50,6,800$ minutes,$62],[$Desktops$,1,240,7,100,13,28,4,600$ minutes,$22]]$

Required

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

$\backslash$table$[[,$Cost Per Unit$],[$Laptop keyboards,$],[$Desktop keyboards,$]]$