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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

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 $237,795.00 Number of units
Printing 772,264.50 Machine hours
Product design 197,760.00 Change orders
General 937,180.50 None
Total overhead costs $2,145,000.00

Other information is as follows:

Tablets Books
Units 76,400 19,100
Direct materials cost per unit $4.00 $12.00
Direct labor cost per unit $5.00 $10.00
Direct labor hours 32,500 16,250
Machine hours 150,100 112,575
Change orders 2,060

4,120

Determine the unit product cost for tablets using the traditional costing system and the activity-based costing system ____________ ____________

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