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 440 3,600 3,600 1,840 7,000 7,400 $11,000 4,950 15,950 115,000 315 $334,265 1,400 3,400 3,800 Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs 63,000 52,000 Total costs Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the company's cost accountant to analyze the accounts and assign overhead costs to two pools: overhead related to direct labor cost and overhead related to machine-hours. The analysis of overhead accounts by the cost accountant follows: Overhead Estimate Cost Pool Assignment S 1,600 Machine-hour related Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous 4,800 9,600 23,800 23,000 31,400 109,115 Direct labor cost related Direct labor cost related Direct labor cost related Machine-hour related Machine-hour related Direct labor cost related Required b. Compute the product costs per unit assuming that Tiger Furmishings uses direct labor costs and machine-hours to allocate overhead to the products. (Do not round intermediate calculations.) Basic Dominator Total Product Costing Direct material Direct labor Overhcad Total overhead$ Total cost Units produced Unit cost