Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:
|
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Basic
|
Dominator
|
Total
|
|
|
Units produced
|
|
1,000
|
|
|
250
|
|
|
1,250
|
|
|
Machine-hours
|
|
4,000
|
|
|
2,000
|
|
|
6,000
|
|
|
Direct labor-hours
|
|
3,000
|
|
|
2,000
|
|
|
5,000
|
|
|
|
|
|
|
|
|
|
|
|
|
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Direct materials costs
|
$
|
10,000
|
|
$
|
3,750
|
|
$
|
13,750
|
|
|
Direct labor costs
|
|
64,500
|
|
|
35,500
|
|
|
100,000
|
|
|
Manufacturing overhead costs
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|
|
|
|
|
|
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174,100
|
|
|
|
|
|
|
|
|
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|
|
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Total costs
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|
|
|
|
|
|
$
|
287,850
|
|
| |
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|
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| |
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Required:
Compute the individual product costs per unit assuming that Tiger Furnishings uses direct labor costs to allocate overhead to the products.(Do not round intermediate calculations. Round final answers to 2 decimal places.)