Cullumber Company produces tablets and books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. As part of the process of implementing activity-based costing, managers determined the following cost pools and cost drivers.

Activity Pool		Department Costs		Cost driver
Binding		$271,700		Number of units
Printing		823,680		Machine hours
Product design		219,375		Change orders
General		633,000		None
Total overhead costs		$1,947,755

The company determined it will not allocate general costs. Other information is as follows:

		Tablets		Books
Units		100,000		43,000
Direct materials cost per unit		$4.00		$12.00
Direct labor cost per unit		$5.00		$10.00
Direct labor hours		55,000		40,000
Machine hours		175,000		137,000
Change orders		3,125		5,000

B) Determine the unit product cost for Tablets using the activity-based costing system. (Round answers to 2 decimal places, e.g. 52.25.)

Direct materials		$enter a dollar amount
Direct labor		enter a dollar amount
Overhead		enter a dollar amount
Total unit cost		$enter a total amount