The following product costs are available for Haworth Company on the production of chairs: direct materials, $13,950; direct labor, $22,000; manufacturing overhead, $21,200; selling expenses, $6,800; and administrative expenses, $15,000. 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 7,750 equivalent units are produced, what is the equivalent material cost per unit?	$
F.	If 24,000 equivalent units are produced, what is the equivalent conversion cost per unit?	$