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 should no longer be allocated to products.

Activity Pool		Department Costs		Cost driver
Binding		$266,825.00		Number of units
Printing		800,084.25		Machine hours
Product design		175,104.00		Change orders
General		757,486.75		None
Total overhead costs		$1,999,500.00

Other information is as follows:

		Tablets		Books
Units		82,100		20,525
Direct materials cost per unit		$4.00		$12.00
Direct labor cost per unit		$5.00		$10.00
Direct labor hours		31,000		15,500
Machine hours		159,300		119,475
Change orders		1,824		3,648

(a)

Determine the unit product cost for Tablets using the traditional costing system.

(b)

Determine the unit product cost for Tablets using the activity-based costing system.