Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator Data on operations and costs for March follow: Dominator Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,120 3,500 3.000 $14,000 63,500 440 3,200 3.200 5 5,450 51,500 Total 1,560 7.000 6,200 $ 19,450 115,000 215,740 $351,190 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 Overhead Manufacturing Overhead Estimate Cost Pool Assignment utilities $1,700 Machine-hour related Supplies 4,400 Direct labor cost related Training 3.000 Direct labor con related Supervision 21.500 Direct labor cost related Machine depreciation 35.00 Machine-hour related Plant depreciation 43.300 Hachine-hour related Miscellaneous 111,740 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 Labortelated Total overhead Total cost Units produced Unit cost 5 5 05 05 05 05