Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Units produced Basic 1,140 Dominator 460 Total 1,600 Machine-hours 3,600 Direct labor-hours 3,500 2,900 2,500 6,500 6,000 Direct materials costs $11,000 Direct labor costs 64,500 $ 3,950 40,500 $ 14,950 105,000 Manufacturing overhead costs Total costs 186,295 $306,245 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: Manufacturing Overhead Overhead Estimate Utilities $ 1,600 Supplies Training 4,900 9,800 Cost Pool Assignment Machine-hour related Direct labor cost related Direct labor cost related Supervision 21,800 Direct labor cost related Machine depreciation 29,000 Machine-hour related Plant depreciation Miscellaneous 21,400 97,795 Machine-hour related 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.) Product Costing Direct material Direct labor Overhead Basic Dominator Total Machine-related Labor-related Total overhead $ 0 Total cost $ 0 $ 69 69 $ 0 $ 0 0 $ 0 Units produced Unit cost