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 1,380 430 1,810 Machine-hours 3,400 3,100 6,500 Direct labor-hours 2,100 3,800 5,900 Direct materials costs $ 18,000 $ 3,950 $ 21,950 Direct labor costs 65,000 50,000 115,000 Manufacturing overhead costs 211,855 Total costs $ 348,805 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 4,900 Direct labor cost related Training 9,800 Direct labor cost related Supervision 24,800 Direct labor cost related Machine depreciation 23,000 Machine-hour related Plant depreciation 40,400 Machine-hour related Miscellaneous 107,355 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.)