Solomon 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	$	105.00	per setup
Assembly	Number of parts	$	6.00	per part
Quality inspection	Inspection time	$	1.60	per minute
Packing and shipping	Number of orders	$	11.00	per order

Activity measures for the two kinds of keyboards follow:

	Labor Cost			Material Cost			Number of Setups			Number of Parts			Inspection Time			Number of Orders
Laptops	$	1,190		$	6,100			29			45			7,200	min.		67
Desktops		1,080			7,200			14			23			4,500	min.		16

Required

1. Compute the cost per unit of laptop and desktop keyboards, assuming that Solomon made 270 units of each type of keyboard. (Round your answers to 2 decimal places.)

	Cost Per Unit
Laptop keyboards
Desktop keyboards