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

1,500

250

1,750

Machine-hours

4,000

2,000

6,000

Direct labor-hours

4,000

2,000

6,000

Direct materials costs

$

11,000

$

3,500

$

14,500

Direct labor costs

72,000

34,000

106,000

Manufacturing overhead costs

188,786

Total costs

$

309,286

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 final answers to 2 decimal places.)

	Unit Cost
Basic	$140.82
Dominator