Zachary 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 $104.00 per setup $ 4.00 per part $ 1.70 per minute $ 8.00 per order Activity measures for the two kinds of keyboards follow: Laptops Desktops Labor Cost $1,260 1,150 Material Cost $5,500 Number of Number of Setups Parts Inspection Time Number of Orders 34 41 7,000 12 25 7,000 min. 5,000 min. 69 18. Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Zachary made 370 units of each type of keyboard. (Round your answers to 2 decimal places.) Laptop keyboards Desktop keyboards Cost Per Unit