Prime Cost and Conversion Cost 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