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		1,340			350			1,690
Machine-hours		3,400			3,100			6,500
Direct labor-hours		2,400			2,600			5,000
Direct materials costs	$	20,000		$	4,850		$	24,850
Direct labor costs		62,500			47,500			110,000
Manufacturing overhead costs								191,700
Total costs							$	326,550

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	$	1,600	Machine-hour related
Supplies		4,300	Direct labor cost related
Training		8,600	Direct labor cost related
Supervision		21,800	Direct labor cost related
Machine depreciation		22,000	Machine-hour related
Plant depreciation		28,400	Machine-hour related
Miscellaneous		105,000	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 product