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		1,250			200			1,450
Machine-hours		4,000			1,000			5,000
Direct labor-hours		2,000			2,000			4,000
Direct materials costs	$	10,000		$	3,250		$	13,250
Direct labor costs		73,000			32,000			105,000
Manufacturing overhead costs								185,745
Total costs							$	303,995

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.)