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		$278,000.00		Number of units
Printing		810,313.00		Machine hours
Product design		183,600.00		Change orders
General		520,737.00		None
Total overhead costs		$1,792,650.00

Other information is as follows:

		Tablets		Books
Units		80,000		20,000
Direct materials cost per unit		$4.00		$12.00
Direct labor cost per unit		$5.00		$10.00
Direct labor hours		32,300		16,150
Machine hours		143,800		107,850
Change orders		1,700		3,400

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

Unit product cost for Tables

$

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

Unit product cost for Tablets

$