Prime Cost and Conversion Cost

Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $30,000 were put into production. Direct labor of $28,000 (10 workers x 100 hours x $28 per hour) was incurred. Manufacturing overhead equaled $54,000. By the end of the week, the company had manufactured 2,800 hockey sticks.

1. Calculate the total prime cost for last week. $fill in the blank 1

2. Calculate the per-unit prime cost. Round your answer to the nearest cent. $fill in the blank 2per unit

3. Calculate the total conversion cost for last week. $fill in the blank 3

4. Calculate the per-unit conversion cost. Round your answer to the nearest cent. $fill in the blank 4per unit