Tiger Furnishings produces two models of cabinets for home theater components, the Basic ar and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materiais costs Direct labor costs Manufacturing overhead costs Basic 1,040 3,900 3,800 $10,000 65,000 Dominator 420 3,100 2,200 $ 5,550 45,000 Total 1,460 7,000 6,000 $ 15,550 110,000 195,370 $320,920 Total costs Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers ! company's cost accountant to analyze the accounts and assign overhead costs to two pools: ovi 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 4,800 Direct labor cost related 9,600 Direct labor cost related 22,800 Direct labor cost related 26,000 Machine-hour related 28,400 Machine-hour related 102,170 Direct labor cost related Required: b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and to the products. (Do not round intermediate calculations. Round your final answers to the neare Basic Dominator Total Product Costing Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation plant depreciation Miscellaneous Overhead Estimate $ 1,600 4,800 9,600 22,800 26,000 28,400 102,170 Cost Pool Assignment Machine-hour related 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 Furnishings uses to the products. (Do not round intermediate calculations. Round your final Basic Dominator Total Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead $ $ O $ $ 0 $ 0 $ Total cost Units produced 0 $ 0 Unit cost