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		1,280			420			1,700
Machine-hours		3,900			2,100			6,000
Direct labor-hours		2,100			2,700			4,800
Direct materials costs	$	19,000		$	4,150		$	23,150
Direct labor costs		62,500			37,500			100,000
Manufacturing overhead costs								186,700
Total costs							$	309,850

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	$	1,700	Machine-hour related
Supplies		4,300	Direct labor cost related
Training		8,600	Direct labor cost related
Supervision		22,800	Direct labor cost related
Machine depreciation		22,000	Machine-hour related
Plant depreciation		36,300	Machine-hour related
Miscellaneous		91,000	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 19,000 62,500 4,150 37,500 23,150 100,000 Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unit cost $ 0 $ 81,500 $ 1,280 $ 0 $ 41,650 $ 420 0 123,150