Claire Company produces Tablets and Books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. After implementing activity-based costing, managers determined the following cost pools and cost drivers. They also decided that general costs should no longer be allocated to products.

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Claire Company produces Tablets and Books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. After implementing activity-based costing, managers determined the following cost pools and cost drivers. They also decided that general costs should no longer be allocated to products. Department Costs $265,374 811,854 201,618 608,994 Activity Pool Binding Printing Product design General Total overhead costs Cost Driver Number of units Machine hours Change orders None $1,887,840 Other information is as follows: Units Direct materials cost per unit Direct labor cost per unit Direct labor hours Machine hours Change orders Tablets 62,500 $2.83 $4.10 25,400 126,000 1,200 Books 20,300 $10.09 $7.84 16,000 120,000 3,000 Don't show me this message again for the assignment Calculate predetermined OH rate. (Round answer to 2 decimal places, e.g. 15.25.) $ Predetermined OH rate /DLH Don't show me this message again for the assignment Link to Text Determine the unit product cost for Tablets and Books using the traditional costing system. (Round overhead rate and final answers to 2 decmial places, e.g. 15.25.) Tablets Books $ $ Unit product cost Don't show me this message again for the assignment Link to Text Calculate ABC rates. (Round answers to 2 decimal places, e.g. 15.25.) ABC rates $ Binding /unit $ Printing Product design /machine hour $ /change order Don't show me this message again for the assignment Link to Text Determine the unit product cost for Tablets and Books using the activity-based costing system. (Round all rates and final answers to 2 decmial places, e.g. 15.25.) Tablets Total unit cost Books $ $ Don't show me this message again for the assignment Link to Text Show that General cost is the difference between the total overhead costs allocated to products under the traditional system and the total cost allocated to products under the activity-based costing system. (Round answers to 0 decmial places, e.g. 1,525.) Traditional $ Total allocated overhead ABC $ Difference $