Prime Cost and Conversion 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 $28,000 (10 workers x 100 hours x $28 per hour) was incurred. Manufacturing overhead equaled $53,000. By the end of the week, the company had manufactured 3,600 hockey sticks. 1. Calculate the total prime cost for last week. fill in the blank 1 of 1$ 2.