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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		1,280			260			1,540
Machine-hours		3,700			2,300			6,000
Direct labor-hours		2,800			2,900			5,700
Direct materials costs	$	19,000		$	5,450		$	24,450
Direct labor costs		63,500			46,500			110,000
Manufacturing overhead costs								199,810
Total costs							$	334,260

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	$	1,700	Machine-hour related
Supplies		4,700	Direct labor cost related
Training		9,400	Direct labor cost related
Supervision		23,800	Direct labor cost related
Machine depreciation		28,000	Machine-hour related
Plant depreciation		30,300	Machine-hour related
Miscellaneous		101,910	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.)

Unit Cost

Basic

Dominator

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