Plz Provide explanation. Studying for exam.

18-4. Activity-Based Costing: Selling and Administrative Expenses Play-Time Company manufactures and sells outdoor play equipment. Play-Time uses activity-based costing to determine the cost of the sales order processing and the customer return activity. The sales order processing activity has an activity rate of $18 per sales order, and the customer return activity has an activity rate of $60 per return. Play-Time sold 1,250 swing sets, which consisted of 1,000 orders and 75 returns. Determine (a) the total and (b) the per-unit sales order processing and customer return activity cost for swing sets