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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 1,460 260 1,720

Machine-hours 3,500 2,500 6,000

Direct labor-hours 3,600 3,900 7,500

Direct materials costs $15,000 $4,350 $19,350

Direct labor costs 64,500 50,500 115,000

Manufacturing overhead costs 194,970

Total costs $329,320

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:

Manufacturing Overhead Overhead Estimate Cost Pool Assignment

Utilities $1,600 Machine-hour related

Supplies 4,800 Direct labor cost related

Training 9,600 Direct labor cost related

Supervision 23,800 Direct labor cost related

Machine depreciation 25,000 Machine-hour related

Plant depreciation 21,400 Machine-hour related

Miscellaneous 108,770 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.)