Problem 6-61 (Algo) Account Analysis, Two-Stage Allocation, and Product Costing (LO 6-2, 4, 5) Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator Diets on operations and costs for March follow Units produced View previous attem 1.240 445 Machine-hour 7,000 Direct labor-hours 3,000 Direct materials costs $19,000 Direct labor costs $3,500 4,000 $4,250 $1,500 $23,250 115,000 Manufacturing overhead costs 201,366 Total costa $339,410 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 poots overhead related to direct labor cost and overhead related to machine-hours. The analysis of overhead accounts by the cost accountant follows: Cost Pool Assigneest Machine-hour related Overhead Retinate Utilities $ 1,400 4,500 Direct labor cost related Training 9,000 birect labor cost related Supervision 23,000 birect labor cost related Machine depreciation 23,000 Machine-hour related 31,400 108,060 Machine-hour related Direct labor cost related Plant depreciation Miscellaneous 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)