Morning Smiles Coffee Company manufactures Stoneware French Press coffee makers for use in dorm rooms, apartments, homes, and travel situations where customers de sire high-quality cofee 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 x 100 hours x $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.

Refer to the information for Morning Smiles Coffee Company above.

Required:

1. Calculate the total product cost for last week.

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