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			480			1,880
Machine-hours		3,000			3,500			6,500
Direct labor-hours		3,500			2,600			6,100
Direct materials costs	$	19,000		$	4,950		$	23,950
Direct labor costs		62,500			37,500			100,000
Manufacturing overhead costs								185,500
Total costs							$	309,450

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		4,500	Direct labor cost related
Training		9,000	Direct labor cost related
Supervision		21,800	Direct labor cost related
Machine depreciation		24,000	Machine-hour related
Plant depreciation		33,000	Machine-hour related
Miscellaneous		91,700	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.)