Question

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			200			1,200
Machine-hours		5,000			2,000			7,000
Direct labor-hours		2,000			1,000			3,000
Direct materials costs	$	10,000		$	3,500		$	13,500
Direct labor costs		74,000			36,000			110,000
Manufacturing overhead costs								195,250
Total costs							$	318,750

Required:

Compute the individual product costs per unit assuming that Tiger Furnishings uses machine-hours to allocate overhead to the products. (Do not round intermediate calculations. Round final answers to 2 decimal places.)