Responsive UI
Content hierarchy

The number of content hierarchy levels is defined as @integer/material_responsive_content_levels.
Columns
The number of columns is defined as @integer/material_responsive_columns.
Gutter
The gutter is defined as @dimen/material_responsive_gutter.
Device information
The distinction between handsets and tablets can be made using @bool/material_responsive_is_tablet.
This distinction is arbitrary and might be irrelevant.