Basic			Dominator			Total
Units produced		1,400			310			1,710
Machine-hours		3,200			3,300			6,500
Direct labor-hours		2,500			3,300			5,800
Direct materials costs	$	19,000		$	4,950		$	23,950
Direct labor costs		64,000			41,000			105,000
Manufacturing overhead costs								191,955
Total costs							$	320,905

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		5,000	Direct labor cost related
Training		10,000	Direct labor cost related
Supervision		21,800	Direct labor cost related
Machine depreciation		28,000	Machine-hour related
Plant depreciation		29,000	Machine-hour related
Miscellaneous		96,655	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 the direct-labor cost rate in your intermediate calculations. Round your answers to two decimal places.)