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		1,200			470			1,670
Machine-hours		3,600			2,900			6,500
Direct labor-hours		3,600			3,500			7,100
Direct materials costs	$	17,000		$	4,250		$	21,250
Direct labor costs		62,500			42,500			105,000
Manufacturing overhead costs								191,115
Total costs							$	317,365

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		4,800	Direct labor cost related
Training		9,600	Direct labor cost related
Supervision		23,800	Direct labor cost related
Machine depreciation		23,000	Machine-hour related
Plant depreciation		33,900	Machine-hour related
Miscellaneous		94,415	Direct labor cost related

b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine-hours to allocate overhead to the products

	Basic	Dominator	Total
Product Costing
Direct material
Direct labor
Overhead
Machine-related
Labor-related
Total overhead
Total cost
Units produced
Unit cost