iger Furnishings produces two modes of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow Units produced Basic 1,400 Machine-hours 3,100 Direct laber-hours 3,500 Dominator 250 3,400 3,500 Total 1,650 6,500 7,000 Direct materials costs $11,000 Direct labor costs 64,000 $ 4,850 36,000 $ 15,858 100,000 Manufacturing overhead costs Total costs 179,500 $295,358 Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the company's 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 Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Required: Overhead Estinate Cost Pool Assignment $1,600 Machine-hour related 4,000 Direct labor cost related 9,600 Direct labor cost related 22,000 Direct laber cost related 23,000 Machine-hour related 27,400 Machine-hour related 90,300 Direct labor cost related 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.) Product Costing Direct mat Drect Overhead Machine-elated Laborator Total overhead Total cost Units produced Ust cost Basic Dominator Total