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 1,040 3,600 2,600 $18,000 63,000 Dominator 320 2,900 2,300 $ 4,350 47,000 Total 1,360 6,500 4,900 $ 22,350 110,000 198,640 $330,990 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 Cost Pool Assignment $ 1,600 Machine-hour related 4,500 Direct labor cost related 9,000 Direct labor cost related 24,800 Direct labor cost related 28,000 Machine-hour related 28,900 Machine-hour related 101,840 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.) Basic Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead 0 0 $ $ 0 0 $ $ Total cost $ Units produced Unit cost