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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

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 1,250 200 1,450
Machine-hours 4,000 2,000 6,000
Direct labor-hours 3,000 2,000 5,000
Direct materials costs $ 12,000 $ 3,750 $ 15,750
Direct labor costs 73,000 33,000 106,000
Manufacturing overhead costs 184,228
Total costs $ 305,978

Required:

Compute the individual product costs per unit assuming that Tiger Furnishings uses machine-hours to allocate overhead to the products.

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