Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator Data on operations and costs for March follow Units produced Machine-hours Direct Labor-hours Direct materials costs Direct Labor costs Manufacturing overhead costs Total costs Basic 1,240 3,700 2,100 $14,000 64,500 Dominator 300 3,300 3,100 $ 4,950 48,500 Total 1,540 7.000 5,200 $ 18,950 105,000 189,350 $313,300 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: Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Overhead Estimate Cost Pool Assignment $ 1,600 Machine-hour related 4,800 Direct labor cost related 9,600 Direct labor cost related 21,800 Direct labor cost related 26,000 Machine-hour related 28,400 Machine-hour related 97,150 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 vorhead to the products. (Do not round intermediate calculations. Round your final answers to the nearest whole number) Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Laborrelated Total overhead Total cost Units produced Unit cost