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 1,320 400 1,720 Machine-hours 3,000 3,500 6,500 Direct labor-hours 3,500 3,400 6,900 Direct materials costs $ 10,000 $ 4,750 $ 14,750 Direct labor costs 64,500 35,500 100,000 Manufacturing overhead costs 192,600 Total costs $ 307,350 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 $ 1,500 Machine-hour related Supplies 4,800 Direct labor cost related Training 9,600 Direct labor cost related Supervision 20,800 Direct labor cost related Machine depreciation 23,000 Machine-hour related Plant depreciation 40,500 Machine-hour related Miscellaneous 92,400 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.)