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.

Activity Pool Department CostsCost Driver

Binding $297,000Number of units

Printing 955,500 Machine hours

Product design 234,000 Change orders

General 727,500 None

Total overhead costs $2,214,000

Other information is as follows:

Tablets Books

Units 62,500 20,000

Direct materials cost per unit $3.00 $10.00

Direct labor cost per unit $4.00 $8.00

Direct labor hous30,000 19,200

Machine hours 150,000 144,000

Change orders 1,500 2,400

how do I determine the unit product cost for tablets and book using the traditional costing system and the activity based costing system?