PlayTyme Company manufactures and sells outdoor play equipment. PlayTyme 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 $18 per sales order, and the customer return activity has an activity rate of $110 per return. PlayTyme sold 2,000 swing sets, which consisted of 600 orders and 50 returns. Determine

(a) The total 

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