Prime Cost and Conversion Cost Print Item Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $32,000 were put into production. Direct labor of $28,000 (10 workers x 200 hours x $14 per hour) was incurred. Manufacturing overhead equaled $60,000. By the end of the week, the company had manufactured 500 hockey sticks. Required: 1. Calculate the total prime cost for last week. $ 2. Calculate the per-unit prime cost. per unit 3. Calculate the total conversion cost for last week. 4. Calculate the per-unit conversion cost. per unit