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 Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,000 3,200 2,5ee $11,000 64,500 Dominator 410 2,800 3,900 $ 4,850 50,500 Total 1,410 6,000 6,400 $ 15,850 115,000 199.935 $330,785 Tiger Furnishings's CFO belleves 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 Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Overhead Estimate $ 1,700 4,700 9,400 20,800 22,000 30, 300 111,035 Cost Pool Assignment Machine-hour related Direct labor cost related Direct labor cost related Direct labor cost related Machine-hour related 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.)