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 1,240 400 1,640 Machine-hours 3,600 2,900 6,500 Direct labor-hours 3,700 2,900 6,600 Direct materials costs $ 17,000 $ 4,250 $ 21,250 Direct labor costs 62,500 52,500 115,000 Manufacturing overhead costs 198,855 Total costs $ 335,105 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 $ 1,500 Machine-hour related Supplies 4,000 Direct labor cost related Training 8,000 Direct labor cost related Supervision 25,800 Direct labor cost related Machine depreciation 24,000 Machine-hour related Plant depreciation 26,500 Machine-hour related Miscellaneous 109,055 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.