Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow Total Basic Dominator 1,280 6,000 6,100 $ 17,850 105,000 181,350 Units produced Machine-hours Direct labor-hours Direct materials costs 1,000 3,500 3,600 $13,000 64,000 280 2,500 2,500 $4,850 41,000 Direct labor costs Manufacturing overhead costs $304,200 Total costs 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. es The analysis of overhead accounts by the cost accountant follows: overhead Estimate $ 1,600 4,800 9,600 23,800 24,000 22,400 95,150 Manufacturing Overhead Utilities 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 Supplies Training Supervision Machine depreciation 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.) Basic Dominator Total Total 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: Dok Overhead Estimate 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 Manufacturing Overhead S 1,600 4,800 9,600 23,800 24,000 22,400 95,150 Utilities Print Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous ferences 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.) Total Dominator Basic Product Costing Direct material Direct labor Overhead Machine-related Labor-related 0 $ Total overhead S 0 Total cost Units produced Unit cost
