Walton 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 2% of material cost $101.00 per setup $5.00 per part 1.30 per minute $ $ 11.00 per order Activity measures for the two kinds of keyboards follow: Material Labor Cost Cost Number of Number of Inspection Setups Laptops Desktops $1,310 1,200 $5,900 30 Parts 50 7,200 14 29 Time 6,900 min. 4,700 min. Number of Orders 70 18 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Walton made 210 units of each type of keyboard. (Round your answers to 2 decimal places.) Laptop keyboards Desktop keyboards Cost Per Unit