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 saterials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,200 3,60e 4,860 $11,000 65,000 Dominator 480 2,900 3,888 $ 5,250 ,ea Total 1,600 6,500 7,800 $ 16,250 115,888 205,125 $336,375 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 Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Overhead Estimate Cost Pool Assignment $ 1,280 Machine-hour related 4,880 Direct labor cost related 9,600 Direct labor cost related 21,800 Direct labor cost related 29. vee Machine-hour related 27, sed Machine-hour related 118,425 Direct labor cost related Required: b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine-nours to allocate overhead to the products (Do not round Intermediate calculations. Round your final answers to the nearest whole number) Basic Dominator Total 11.000 65.000 5.250 50.000 10.250 115.000 Product Costing Direct material Direct labor Overhead Machine-related Laborrelated Total overhead Tot Oost Units produced Unt cost $ 113.607 8,123 110.7305 195.7305 1.200 1633 98.000 98,000 229.250 5 03 55.250 5 400 220 5