Comfort Step Company manufactures and sells shoes. Comfort Step uses activity-based costing to determine the cost of the sales order processing and the shipping activity. The sales order processing activity has an activity rate of $8 per sales order, and the shipping activity has an activity rate of $21 per shipment. Comfort Step sold 25,000 units of walking shoes, which consisted of 4,000 orders and 1,000 shipments. Determine (a) the total and (b) the per-unit sales order processing and shipping activity cost for walking shoes.