The following product costs are available for Haworth Company on the production of chairs: direct materials, $16,170; direct labor, $23,000; manufacturing overhead, $15,500; selling expenses, $6,800; and administrative expenses, $15,300. Round "Cost per unit" answers to two decimal places. A. What are the prime costs? B. What are the conversion costs? C. What is the total product cost? D. What is the total period cost? E. If 7.700 equivalent units are produced, what is the equivalent material cost per unit? F 14 22,000 equivalent units are produced, what is the equivalent conversion cost per units 5