Wu 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 identied ve major activities involved in producing the keyboards. Activity Allocation Base Allocation Rate Materials receiving 5. Cost of 2 9s of material handling material cost Production setup 32:33; Of $50.00 per setup Assembly Number of parts $ 2.50 per part Quality inspection Inspection time $ 0.75 per minute Packing and shipping Number Of $10.00 per order orders ' Activity measures for the two kinds of keyboards follow: Number Number Number Labor Material of of Inspection of Cost Cost Setups Parts Time Orders Laptops $630 $3,000 30 42 3,600 min. 65 Desktops 575 2,400 12 24 2,500 min. 20 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Wu made 500 units of each type of keyboard. {Round your answers to 2 decimal places.) Laptcrp keyboards Desktop keyboards