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 1,880 360 1,440 Machine-hours 3,300 3,200 6,500 Direct labor-hours 2,900 3,600 6,500 Direct materials costs $17,000 $ 4,750 $ 21,750 Direct labor costs 63,800 47,000 110,000 Manufacturing overhead costs 205,690 Total costs $337,440 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 5,000 Direct labor cost related 10,000 Direct labor cost related 25,800 Direct labor cost related 23,000 Machine-hour related 40,400 Machine-hour related 99,890 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 calculations. Round your final answers to the nearest whole number.) 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 Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unit cost 0 $ $ 0 $ 0 $ 0 $ 0 $ 0