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		1,500			300			1,800
Machine-hours		4,000			2,000			6,000
Direct labor-hours		3,000			1,000			4,000
Direct materials costs	$	8,000		$	4,000		$	12,000
Direct labor costs		66,000			37,000			103,000
Manufacturing overhead costs								184,267
Total costs							$	299,267

Required:

Compute the individual product costs per unit assuming that Tiger Furnishings uses machine-hours to allocate overhead to the products.