Refer to the information for Morning Smiles Coffee Company above.

Morning Smiles Coffee Company manufactures Stoneware French Press coffee makers for use in dorm rooms, apartments, homes, and travel situations where customers desire high-quality coffee in small amounts. Last week, direct materials (stoneware, paint, enamel, and steel) costing $100,000 were put into production. Direct labor of $18,000 (10 workers × 100 hours × $18 per hour) was incurred. Manufacturing overhead equaled $50,000. By the end of the week, Morning Smiles had manufactured 2,000 Stoneware French Press coffee makers.

Required:

1. Calculate the total product cost for last week.

2. Calculate the per-unit cost of one coffee maker that was produced last week.