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 $20,000 (10 workers x 100 hours x $20 per hour) was incurred. Manufacturing overhead equaled $70,000. By the end of the week, the company had manufactured 3,000 hockey sticks.

PLEASE EXPLAIN HOW