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 1,000 250 1,250 Machine-hours 4,500 2,500 7,000 Direct labor-hours 3,000 2,000 5,000 Direct materials costs $ 10,000 $ 3,750 $ 13,750 Direct labor costs 64,500 35,500 100,000 Manufacturing overhead costs 175,000 Total costs $ 288,750 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 $ 1,800 Machine-hour related Supplies 5,000 Direct labor cost related Training 10,600 Direct labor cost related Supervision 25,800 Direct labor cost related Machine depreciation 32,100 Machine-hour related Plant depreciation 14,400 Machine-hour related Miscellaneous 85,300 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.)