Munoz Manufacturing produces two keyboards, one for laptop computers and the other for desktop computers. The productio process is automated, and the company has found activity-based costing useful in assigning overhead costs to its products. Th 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. Activity measures for the two kinds of keyboards follow: Allocation Rate 2% of material cost $119.00 per setup $ 6.00 per part $ 1.20 per minute $ 18.00 per order Laptops Desktops Labor Cost $ 1,210 1,100 Material Cost $ 6,300 7,400 Number of Setups 34 Number of Parts 47 14 24 Inspection Time 6,700 minutes 4,600 minutes Number of Orders 68 16 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Munoz made 360 units of each type of keyboard Note: Round your answers to 2 decimal places. Cost Per Unit Laptop keyboards Desktop keyboards