Vernon 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.

$\backslash$table$[[$Activity$,$Allocation Base,Allocation Rate$],[$Materials receiving & handling,Cost of material,$2\%$ of material cost$],[$Production setup,Number of setups,$$106\mathrm{.}00$ per setup$],[$Assembly$,$Number of parts,$$6\mathrm{.}00$ per part$],[$Quality inspection,Inspection time,$$2\mathrm{.}00$ per minute$],[$Packing and shipping,Number of orders,$$10\mathrm{.}00$ per order$]]$

Activity measures for the two kinds of keyboards follow:

$\backslash$table$[[,$Labor Cost,$\backslash$table$[[$Material$],[$Cost$]],\backslash$table$[[$Number of$],[$Setups$]],\backslash$table$[[$Number of$],[$Parts$]],$Inspection Time,$\backslash$table$[[$Number of$],[$Orders$]]],[$Laptops$,$$$1,180,$$$5,700,28,47,6,600$ minutes,$68],[$Desktops$,1,070,7,000,12,21,4,700$ minutes,$22]]$

Required

a$.$ Compute the cost per unit of laptop and desktop keyboards, assuming that Vernon made $350$ units of each type of keyboard. Note: Round your answers to $2$ decimal places.

$\backslash$table$[[,$Cost Per Unit$],[$Laptop keyboards,$],[$Desktop keyboards,$]]$