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.

ActivityAllocation BaseAllocation RateMaterials receiving & handlingCost of material2 % of material costProduction setupNumber of setups$107.00per setupAssemblyNumber of parts$7.00per partQuality inspectionInspection time$2.10per minutePacking and shippingNumber of orders$11.00per order

Activity measures for the two kinds of keyboards follow:

Labor CostMaterial CostNumber of SetupsNumber of PartsInspection TimeNumber of OrdersLaptops$1,290$5,60032486,500min.60Desktops1,1807,80014204,900min.19

Required

1. Compute the cost per unit of laptop and desktop keyboards, assuming that Walton made 320 units of each type of keyboard.(Round your answers to 2 decimal places.)