Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operation and costs for March follow Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,200 3,600 4,000 $11,000 65,000 Dominator 4e8 2,980 3,888 $ 5,250 50,000 Total 1,600 6,500 7,800 $ 16,258 115,000 205 125 $336,375 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 ar overhead related to machine hours. The analysis of overhead accounts by the cost accountant follows: overhead Manufacturing Overhead Estimate Cost Pool Assigninent utilities $ 1,700 Machine-hour related Supplies 4,880 Direct labor cost related Training 9,600 Direct labor cost related Supervision 21,800 Direct labor cost related Machine depreciation 29,000 Machine-hour related Plant depreciation 27,800 Machine-hour related Miscellaneous 110,425 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 caleulations. Round your final answers to the nearest whole number.) Basic Dominator Total 11.000 05.000 5.250 50.000 18,250 115.000 Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unit cost $ 3.000 4,000 7.6005 33.000$ 1200 7015 2.000 3.800 0.700 5 61.050 5 400 156 8.500 7.800 14,300 145,550 $ $