Gamble Manufacturing produces two modems, 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 modems.ActivityAllocation BaseAllocation RateMaterials receiving & handlingCost of material2%of material costProduction setupNumber of setups$105.00per setupAssemblyNumber of parts$5.00per partQuality inspectionInspection time$1.80per minutePacking and shippingNumber of orders$11.00per orderActivity measures for the two kinds of modems follow.LaborMaterialNumberNumberInspectionNumberCostCostof Setupsof PartsTimeof OrdersLaptops$1,340$6,40026497,300min.64Desktops1,2307,50011275,000min.15Required:
Compute the cost per unit of laptop and desktop modems, assuming that Gamble made 380 units of each type of modem.(Round your answers to 2 decimal places. Omit the "$" sign in your response.)