The answer is not 10000 for part a

Valport Valve Company manufactured 15,600 units during March of a control valve used by milk processors in its Shreveport plant. Records indicated the following: Direct labor 80,200 hr. at $10.95 Direct material purchased 50,000 lb. at $5.20 46,200 lb. Direct material used The control valve has the following standard prime costs Direct material 3 lb. at $5.00 per lb $15.00 Direct labor: 5 hr. at $11.25 per hr. 56.25 $71.25 Standard prime cost per unit