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		1,040			340			1,380
Machine-hours		3,300			2,700			6,000
Direct labor-hours		3,500			2,800			6,300
Direct materials costs	$	15,000		$	5,550		$	20,550
Direct labor costs		64,500			35,500			100,000
Manufacturing overhead costs								181,000
Total costs							$	301,550

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		4,600	Direct labor cost related
Training		9,200	Direct labor cost related
Supervision		23,800	Direct labor cost related
Machine depreciation		28,000	Machine-hour related
Plant depreciation		24,500	Machine-hour related
Miscellaneous		89,400	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.)

	Basic	Dominator	Total
Product costing
Direct Material
Direct Labor
Overhead
Machine-related
Labor related
Total Overhead
Total cost
Units produced
Unit cost