5. Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

	Basic			Dominator			Total
Units produced		1,140			270			1,410
Machine-hours		3,600			2,900			6,500
Direct labor-hours		2,000			2,200			4,200
Direct materials costs	$	15,000		$	4,350		$	19,350
Direct labor costs		63,500			51,500			115,000
Manufacturing overhead costs								211,050
Total costs							$	345,400

Tiger Furnishingss CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the companys cost accountant to analyze the accounts and assign overhead costs to two pools: overhead related to direct labor cost and overhead related to machine-hours.

The analysis of overhead accounts by the cost accountant follows:

Manufacturing Overhead	Overhead Estimate		Cost Pool Assignment
Utilities	$	1,600	Machine-hour related
Supplies		4,700	Direct labor cost related
Training		9,400	Direct labor cost related
Supervision		21,800	Direct labor cost related
Machine depreciation		25,000	Machine-hour related
Plant depreciation		38,400	Machine-hour related
Miscellaneous		110,150	Direct labor cost related

Required:

b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine-hours to allocate overhead to the products. (Do not round intermediate calculations. Round your final answers to the nearest whole number.)