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.

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? $ 39,170 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. If 22,000 equivalent units are produced, what is the equivalent conversion cost per unit? $