Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

BasicDominatorTotalUnits produced1,2501501,400Machine-hours3,0001,0004,000Direct labor-hours3,0001,0004,000Direct materials costs$8,000$3,750$11,750Direct labor costs70,00036,000106,000Manufacturing overhead costs181,684Total costs$299,434

Required:

Compute the individual product costs per unit assuming that Tiger Furnishings uses direct labor costs to allocate overhead to the products.(Do not round intermediate calculations. Round your answers to 2 decimal places.)