Slapshot Company makes ice hockey sticks. During the month of June, the company purchased $132,000 of materials. Also during the month of June, Slapshot Company incurred direct labor cost of $113,000 and manufacturing overhead of $187,000. Inventory information is as follows:

1. Calculate the cost of goods manufactured for the month of June.

2. Calculate the cost of one hockey stick assuming that 1,900 sticks were completed during June

Materials June 1 $48,000 65,000 June 30 $45,000 63,000 Work in process