Total Product Cost and Per$-$Unit Product Cost

Slapshot Company makes ice hockey sticks. Last week, direct materials $($wood$,$ paint, Kevlar, and resin$)$ costing $$26,000$ were put into production. Direct labor of $$20,00$

$(10$ workers $100$ hours $$$$20$ per hour$)$ was incurred. Manufacturing overhead equaled $$59,000.$ By the end of the week, the company had manufactured $6,000$ hockey

sticks.

Required:

Calculate the total product cost for last week.

$$

Calculate the per$-$unit cost of one hockey stick that was produced last week. Round your answer to the nearest cent.

$$

per unit