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Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator Date on operations and costs for March follow. 142142 pots de Units produced Machine hours Direct stor hours Direct materials costs Direct Labor costs facturing overhead costs Total costs 1,10 3,300 2.100 $32,000 14.000 3,700 Yots 1,810 6.000 4,500 $ 1,450 100,000 101.500 5235,950 36.000 Book Part Durance Tiger Furnishings's CFO believes that otvo-stage cout location system would give managers better cost information. She asks the overhead related to machine hours company's cost accountant to analyze the accounts and assign overhead costs to two pools overhead related to direct labor cost and The analysis of overhead accounts by the cont accountant follows: Overhead Manufacturing Overhead Estimate Cost Pool Assignment Utilities $ 1,500 Machine-hour related Supplies 4,700 Direct Inbor cost related Training 9,400 Direct labor cost related Supervision 34,600 Direct Labor cost related Machine depreciation 26,000 Machine-hour related Plant depreciation 26,500 Machine-hour related Miscellaneous 58,600 Direct labor cost related Required: b. Compute the product costs per unit assuming the 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.) Bask Dominator Tour 12.000 54000 5.450 36.000 17.450 100.000 Produd Costing Dired material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unt cost 29.700 81.600 $ 111,300 $ 187300 1.360 138 24.300 45.900 70.200 $ 111.650 450 248 54,000 127,500 $ 181,500 $298.950 O