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 1,440 270 1,710 Machine-hours 3,400 3,100 6,500 Direct labor-hours 2,100 3,000 5,100 Direct materials costs $ 17,000 $ 5,750 $ 22,750 Direct labor costs 64,000 46,000 110,000 Manufacturing overhead costs 192,690 Total costs $ 325,440 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 4,400 Direct labor cost related Training 8,800 Direct labor cost related Supervision 25,800 Direct labor cost related Machine depreciation 23,000 Machine-hour related Plant depreciation 27,400 Machine-hour related Miscellaneous 101,690 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 the direct-labor cost rate in your intermediate calculations. Round your answers to two decimal places.)