$2$

Item $2$

Exercise $5-10$A $($Algo$)$ Computing product cost with given activity allocation rates LO $5-3$

Rooney 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.

ActivityAllocation BaseAllocation RateMaterials receiving & handlingCost of material$1\%$ of material costProduction setupNumber of setups$ $100\mathrm{.}00$ per setupAssemblyNumber of parts$ $7\mathrm{.}00$ per partQuality inspectionInspection time$ $1\mathrm{.}90$ per minutePacking and shippingNumber of orders$ $11\mathrm{.}00$ per order

Activity measures for the two kinds of keyboards follow:

$$Labor CostMaterial CostNumber of SetupsNumber of PartsInspection TimeNumber of OrdersLaptops$ $1,260$$ $6,40032427,000$ minutes$67$Desktops$1,1507,30011244,900$ minutes$23$

Required

a$.$ Compute the cost per unit of laptop and desktop keyboards, assuming that Rooney made $330$ units of each type of keyboard.

Note: Round your answers to $2$ decimal places.