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			340			1,560
Machine-hours		3,800			2,200			6,000
Direct labor-hours		2,200			2,400			4,600
Direct materials costs	$	15,000		$	5,650		$	20,650
Direct labor costs		63,500			36,500			100,000
Manufacturing overhead costs								181,700
Total costs							$	302,350

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	$	1,500	Machine-hour related
Supplies		5,000	Direct labor cost related
Training		10,000	Direct labor cost related
Supervision		23,800	Direct labor cost related
Machine depreciation		24,000	Machine-hour related
Plant depreciation		28,500	Machine-hour related
Miscellaneous		88,900	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.)

Basic Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead $ 0 $ 0 $ 0 ] Total cost $ 0 $ lo $ 0 Units produced Unit cost