my work Benson 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 $117.ee per setup Assembly Number of parts $6.ee per part Quality inspection Inspection time $ 1.90 per sinute Packing and shipping Number of orders $11.ae per order Activity measures for the two kinds of keyboards follow Laptops Desktops Labor Cost $1,250 1,140 Material Number of Number of Inspection Number of Cost Setups Parts Tine Orders $6,000 35 42 7.000 min 66 7,100 12 24 4.700 /min 16 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Bonson made 370 units of each type of keyboard. (Round your answers to 2 decimal places.) Cost Per Unit Laptop keyboards Desktop keyboards