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		1,220			320			1,540
Machine-hours		3,400			3,600			7,000
Direct labor-hours		3,000			3,700			6,700
Direct materials costs	$	19,000		$	5,050		$	24,050
Direct labor costs		64,500			45,500			110,000
Manufacturing overhead costs								196,030
Total costs							$	330,080

Tiger Furnishingss CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the companys 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	Overhead Estimate		Cost Pool Assignment
Utilities	$	1,600	Machine-hour related
Supplies		4,300	Direct labor cost related
Training		8,600	Direct labor cost related
Supervision		24,800	Direct labor cost related
Machine depreciation		28,000	Machine-hour related
Plant depreciation		26,400	Machine-hour related
Miscellaneous		102,330	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.)