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		1,080			330			1,410
Machine-hours		3,500			3,500			7,000
Direct labor-hours		3,900			3,400			7,300
Direct materials costs	$	10,000		$	4,050		$	14,050
Direct labor costs		63,500			56,500			120,000
Manufacturing overhead costs								208,280
Total costs							$	342,330

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	$	1,600	Machine-hour related
Supplies		4,700	Direct labor cost related
Training		9,400	Direct labor cost related
Supervision		20,800	Direct labor cost related
Machine depreciation		30,000	Machine-hour related
Plant depreciation		24,400	Machine-hour related
Miscellaneous		117,380	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

Direct Material

Direct Labor

Overhead

Machine related

Labor related

Total Cost

Units Produced

Unit Cost