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 Machine-hours 1,240 440 1,680 3,200 3,800 7,000 Direct labor-hours 3,000 4,000 7,000 Direct materials costs $19,000 $ 4,250 $ 23,250 Direct labor costs 63,500 51,500 115,000 Manufacturing overhead costs 201,360 Total costs $339,610 Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the company's 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: Overhead Estimate $1,600 4,500 Cost Pool Assignment Machine-hour related Manufacturing Overhead Utilities Supplies Training 9,000 Supervision 23,800 Machine depreciation 23,000 Plant depreciation 31,400 Machine-hour related Miscellaneous 100,060 Direct labor cost related Direct labor cost related Direct labor cost related Direct labor cost related Machine-hour 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.) Product Costing Direct material Direct labor Basic Dominator Total