Perez 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 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 1% of material cost $ 114.00 per setup $5.00 per part $ 1.30 per minute $ 11.00 per order Laptops Desktops Labor Cost $ 1,310 1,200 Material Cost $ 5,800 7,100 Setups 27 Number of Number of Parts 44 14 30 Inspection Time 7,000 minutes 4,700 minutes Number of Orders 65 22 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Perez made 380 units of each type of keyboard. Note: Round your answers to 2 decimal places.