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 1,220 360 1,580 Machine-hours 3,100 2,900 6,000 Direct labor-hours 2,600 3,800 6,400 Direct materials costs $ 19,000 $ 5,650 $ 24,650 Direct labor costs 65,000 50,000 115,000 Manufacturing overhead costs 193,935 Total costs $ 333,585 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 4,200 Direct labor cost related Training 8,400 Direct labor cost related Supervision 25,800 Direct labor cost related Machine depreciation 31,000 Machine-hour related Plant depreciation 15,500 Machine-hour related Miscellaneous 107,535 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 6969 Total cost 0 0 $ 0 Units produced Unit cost