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. Materials receiving & handling Production setup Activity ook. "rint Quality inspection erences Assembly Packing and shipping Allocation Base Cost of material Number of setups Number of parts Inspection time Number of orders. Activity measures for the two kinds of keyboards follow: Allocation Rate 2 of material cost $111.00 per setup $ 3.00 per part $ 1.50 per minute $ 11.00 per order Labor Laptops Desktops Setups 32 Material Number of Number of Inspection Number of Cost Cost $1,310 $5,700 Parts 50 1,200 8,000 10 23 Time 6,800 min. 4,700 min. Orders 62 25 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Walton made 260 units of each type of keyboard. (Round your answers to 2 decimal places.) Laptop keyboards Desktop keyboards Cost Per Unit