Thornton 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 Allocation Rate 3% of material cost $101.00 per setup $ 4.00 per part $ 1.90 per minute $ 9.00 per order Activity measures for the two kinds of keyboards follow: Labor Cost Laptops Desktops $1,360 1,250 Material Cost $6,000 Number of Number of Setups Parts 34 45 Inspection Number of 7,300 15 29 Time 7,000 min. 4,800 min. Orders 63 15 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Thornton made 380 units of each type of keyboard. (Round your answers to 2 decimal places.) Laptop keyboards Desktop keyboards Cost Per Unit