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		1,400			450			1,850
Machine-hours		3,900			2,600			6,500
Direct labor-hours		3,100			3,000			6,100
Direct materials costs	$	18,000		$	5,450		$	23,450
Direct labor costs		64,000			41,000			105,000
Manufacturing overhead costs								186,190
Total costs							$	314,640

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		20,800	Direct labor cost related
Machine depreciation		25,000	Machine-hour related
Plant depreciation		25,400	Machine-hour related
Miscellaneous		100,190	Direct labor cost related

Required:

a. 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	$	$	$
Total cost	$	$	$
Units produced
Unit cost