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			330			1,610
Machine-hours		3,900			2,100			6,000
Direct labor-hours		2,800			3,900			6,700
Direct materials costs	$	13,000		$	5,150		$	18,150
Direct labor costs		63,500			36,500			100,000
Manufacturing overhead costs								174,500
Total costs							$	292,650

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		4,500	Direct labor cost related
Training		9,000	Direct labor cost related
Supervision		24,800	Direct labor cost related
Machine depreciation		29,000	Machine-hour related
Plant depreciation		17,300	Machine-hour related
Miscellaneous		88,200	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.

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