Stockin 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 shouldnolonger be allocated to products.

Activity Pool	Department Costs	Cost driver
Binding	$278,038.75	Number of units
Printing	816,984.00	Machine hours
Product design	189,069.00	Change orders
General	650,908.25	None
Total overhead costs	$1,935,000.00

Other information is as follows:

Tablets	Books
Units	80,300	20,075
Direct materials cost per unit	$4.00	$12.00
Direct labor cost per unit	$5.00	$10.00
Direct labor hours	30,000	15,000
Machine hours	162,100	121,575
Change orders	2,033	4,066

1- Determine the unit product cost for Tablets using the traditional costing system. (Round answer to 2 decimal places, e.g. 1.64.)

2-Determine the unit product cost for Tablets using the activity-based costing system.(Round answer to 2 decimal places, e.g. 1.64.)