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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 should no longer be allocated to products.

Activity Pool Department Costs Cost driver
Binding $219,611.25 Number of units
Printing 835,212.00 Machine hours
Product design 222,048.00 Change orders
General 512,928.75 None
Total overhead costs $1,789,800.00

TabletsBooksUnits72,30018,075Direct materials cost per unit$4.00$12.00Direct labor cost per unit$5.00$10.00Direct labor hours31,40015,700Machine hours146,400109,800Change orders2,0564,112

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

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