Voss Visuals 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. Department Costs $ 297,000 955,500 Cost Driver Number of units Machine hours Activity Pool Binding Printing Product design 234,000 Change orders General 727,500 None Total overhead costs $2,214,000 Other information is as follows: Required Tablets Books Units 62,500 20,000 Direct materials cost per unit $ Direct labor cost per unit Direct labor hours 3.00 $ 10.00 $ 4.00 $ 8.00 30,000 19,200 150,000 1,500 144,000 2,400 Machine hours Change orders a. Determine the unit product cost for tablets and books using the traditional costing system. b. Determine the unit product cost for tablets and books using the activity-based costing system