The following product costs are available for Kellee Company on the production of eyeglass frames: direct materials, $32,125; direct labor, $23.50; manufacturing overhead, applied at 225% of direct labor cost; selling expenses, $22,225; and administrative expenses, $31,125. The direct labor hours worked for the month are 3,200 hours.

A. What are the prime costs?

B. What are the conversion costs?

C. What is the total product cost?

D. What is the total period cost?

E. If 6,425 equivalent units are produced, what is the equivalent material cost per unit?

F. What is the equivalent conversion cost per unit?