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Wildhorse Company produces tablets and books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. As part of the process

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Wildhorse 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 Binding Department Costs $ 268,520 820,000 Cost driver Number of units Machine hours Change orders Printing Product design 211,275 General 630,000 None V Total overhead costs $1,929.875 The company determined it will not allocate general costs. Other information is as follows: Tablets Books Units 97,000 40,000 $ 4.00 $12.00 $5.00 Direct materials cost per unit Direct labor cost per unit Direct labor hours Machine hours $10.00 37,000 52,000 172.000 134,000 4,850 Change orders 2.975 Determine the unit product cost for Tablets using the traditional costing system. (Round answers to 2 decimal places, eg. 5225.) Direct materials 4 Direct labor 5 Overhead Total unit cost $ 18.60

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