Sunland Company produces tablets and books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. As part of the process of implementing activity-based costing, managers determined the following cost pools and cost drivers. Activity Pool Department Costs Cost driver Binding $265,930 Number of units Printing 816,000 Machine hours Product design 210,700 Change orders General 627,000 None Total overhead costs $1,919,630 The company determined it will not allocate general costs. Other information is as follows: Tablets Books Units 94,000 37,000 Direct materials cost per unit $4.00 $12.00 Direct labor cost per unit $5.00 $10.00 Direct labor hours 49,000 34,000 Machine hours 169,000 131,000 Change orders 2,825 4,700 (a) Determine the unit product cost for Tablets using the traditional costing system. (Round answers to 2 decimal places, e.g. 52.25.) Direct materials $enter a dollar amount Direct labor enter a dollar amount Overhead enter a dollar amount Total unit cost $enter a total amount