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		1,200			470			1,670
Machine-hours		3,400			3,600			7,000
Direct labor-hours		2,500			2,500			5,000
Direct materials costs	$	13,000		$	5,650		$	18,650
Direct labor costs		65,000			45,000			110,000
Manufacturing overhead costs								195,480
Total costs							$	324,130

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	$	1,700	Machine-hour related
Supplies		4,200	Direct labor cost related
Training		8,400	Direct labor cost related
Supervision		24,800	Direct labor cost related
Machine depreciation		30,000	Machine-hour related
Plant depreciation		24,300	Machine-hour related
Miscellaneous		102,080	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.)

	Basic	Dominator	Total
Product Costing
Direct material
Direct labor
Overhead
Machine-related
Labor-related
Total overhead
Total cost
Units produced
Unit cost