suppose that you wish to consider a dividing line between resources to be at the 7” point — 7”
and smaller devices would get one set of layouts, while larger devices would get a different set of layouts. 7” tablets usually have a shortest width of around 3.5” to 3.75”, given common aspect ratios.
Since 1 dp is 1/160th of an inch,
those shortest widths equate to 560–600 dp