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 saterials costs Direct Tabor costs Manufacturing overhead costs Total costs Basis 1,340 1.900 3,800 $19,000 02,000 Dominator 320 3100 3.400 514,750 38.000 Total 1,660 7,000 7,200 3.23.750 100,000 12.000 5306,550 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: Manufacturin Overhead Utilities Subs Training Supervision Hachine depreciation Pant depreciation Miscellaneous Overhead Estimate $1,600 4,200 8,000 20.000 28,000 26,400 Cost Pool Austenment Michinhour related Direct Labor cost related Direct labor cost related Direct labor cost related Machine hour related Machine hour related Direct labor contrated 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 Costi Direct Direct labor Overhand Machine rood Labor related Yotit ovat Total cost Units produced und cost OS OS 05 OS 5