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Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $32,000 were put into production. Direct labor of $28,000 (10 workers x 200 hours x $14 per hour) was incurred. Manufacturing overhead equaled $60,000. By the end of the week, the company had manufactured 500 hockey sticks.

Required:

1. find out the total product cost for last week.

2. find out the per-unit cost of one hockey stick that was produced last week.

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