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		1,180			390			1,570
Machine-hours		3,100			2,900			6,000
Direct labor-hours		2,200			2,100			4,300
Direct materials costs	$	18,000		$	5,750		$	23,750
Direct labor costs		63,000			47,000			110,000
Manufacturing overhead costs								187,810
Total costs							$	321,560

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		4,300	Direct labor cost related
Training		8,600	Direct labor cost related
Supervision		25,800	Direct labor cost related
Machine depreciation		27,000	Machine-hour related
Plant depreciation		19,500	Machine-hour related
Miscellaneous		101,110	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
Product Costing
Direct material
Direct labor
Overhead
Machine-related
Labor-related
Total overhead	$0	$0	$0
Total cost	$0	$0	$0
Units produced
Unit cost