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 1,060 390 1,450 Machine-hours 3,500 2,500 6,000 Direct labor-hours 2,700 3,900 6,600 Direct materials costs $ 11,000 $ 5,250 $ 16,250 Direct labor costs 62,500 47,500 110,000 Manufacturing overhead costs 188,800 Total costs $ 315,050 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 $ 1,600 Machine-hour related Supplies 4,200 Direct labor cost related Training 8,400 Direct labor cost related Supervision 24,800 Direct labor cost related Machine depreciation 29,000 Machine-hour related Plant depreciation 17,400 Machine-hour related Miscellaneous 103,400 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.)