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. Data on operations and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,200 3,100 3,400 $14, eee 65,000 Dominator 450 3,900 3,500 $ 3,850 40,000 Total 1,650 7,000 6,900 $ 17,850 105,000 196,665 $319,515 es 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 Overhead Estimate $ 1,600 4,400 8,800 23,800 24,000 37,400 96,665 Cost Pool Assignment Machine-hour related Direct labor cost related Direct labor cost related Direct labor cost related Machine-hour related Machine-hour related 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.) Huyu weet ULUUN. Urry Lucovun diye accounts and assign overhead costs to two pools: overhead related to direct labor cos 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 Overhead Estimate Cost Pool Assignment $ 1,600 Machine-hour related 4,400 Direct labor cost related 8,888 Direct labor cost related 23,800 Direct labor cost related 24,000 Machine-hour related 37,489 Machine-hour related 96,665 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 intermedie calculations. Round your final answers to the nearest whole number.) Basic Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unit cost $ $ 0 A 0 OO $ $ 0 $ 0