Direct Materials Used in Production Slapshot Company makes ice hockey sticks. On June 1, Slapshot had $43,000 of materials in inventory. During the month of June, the company purchased $129,000 of materials. On June 30, materials inventory equaled $52,000. Required: Calculate the direct materials used in production for the month of June. Total Product Cost and Per-Unit Product Cost Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $26,000 were put into production. Direct labor of $20,000 (10 workers x 100 hours x $20 per hour) was incurred. Manufacturing overhead equaled $60,000. By the end of the week, the company had manufactured 9,000 hockey sticks. Required: 1. Calculate the total product cost for last week. 2. Calculate the per-unit cost of one hockey stick that was produced last week. Round your answer to the nearest cent. per unit