Exercise 5-10A (Algo) Computing product cost with given activity allocation rates LO 5-3 Perez 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 Allocation Base Allocation Rate Materials receiving & handling Cost of material 2% of material cost Production setup Number of setups $ 116.00 per setup Assembly Number of parts % 5.808 per part Quality inspection Inspection time % 1.80 per minute Packing and shipping Number of orders % 16.00 per order Activity measures for the two kinds of keyboards follow: Material Number of MNumber of Number of Labor Cost Cost Setups Parts Inspection Time Orders Laptops % 1,360 $ 6,200 26 45 7,308 minutes 68 Desktops 1,258 7,680 13 28 5,588 minutes 18 Required a. Compute the cost per unit of laptop and desktop keyboards, assuming that Perez made 340 units of each type of keyboard. Note: Round your answers to 2 decimal places. Laptop keyboards | | Desktop keyboards