Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow Total asic Dominator Units produced 1,460 3,900 2,000 $20,000 62,000 320 1,780 7,000 Machine-hours 3,100 3,700 $5,450 58,000 Direct labor-hours 5,700 25,450 120,000 214,320 Direct materials costs Direct labor costs Manufacturing overhead costs $359,770 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 Cost Pool Assignment Manufacturing overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Estimate 1,700 4,600 9,200 23,800 26,000 35,300 113,720 Machine-hour related Direct labor cost related Direct labor cost related Direct labor cost related Machine-hour related Machine-hour related Miscellaneous 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.) Basic Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Labor-related S S Total overhead 0 C 0 0 S 0 S 0 Total cost Units produced Unit cost