Mini-Gym Company manufactures and sells outdoor play equipment. Mini-Gym uses activity-based costing to determine the cost of the sales order processing and the customer return activity. The sales order processing activity has an activity rate of $28 per sales order, and the customer return activity has an activity rate of $125 per return. Mini-Gym sold 2,000 swing sets, which consisted of 700 orders and 60 returns. Determine

(a) The total and

(b) The per-unit sales order processing and customer return activity cost for swing sets.