Use the following information for Cornerstone Exercises 2-19 and 2-20:

Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $24,000 were put into production. Direct labor of $20,000 (10 workers 100 hours $20 per hour) was incurred. Manufacturing overhead equaled $56,000. By the end of the week, the company had manufactured 4,000 hockey sticks.

Cornerstone Exercise 2-19 Total Product Cost and Per-Unit Product Cost Refer to the information for Slapshot Company above.

Required:

Calculate the total product cost for last week.

Calculate the per-unit cost of one hockey stick that was produced last week.