Total product cost and per-unit product cost 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. calculate the total product cost for last week. $ 2. calculate the per-unit cost of one hockey stick that was produced last week.

Total product cost for last week= $120,000

Unit cost per hockey=  $240

Explanation:

Total product cost is the sum of direct material cost, direct labour and  overhead

Direct material cost is the costs of all specific materials required to product a product. For example, wood, paint for making chairs.

Direct labour : the cost of the man hours used directly for the purpose of production.  wages of carpenters working on the chairs. It is arrived as active hours used for production × wage rate per hour.

Overhead :Sum of the indirect costs. indirect costs. These include expenditures on materials , labour and expenses incurred not specifically for a particular product. Examples are, cost of detergent for cleaning the toilets, salaries of the accountant, rent of the factory, e.t.c.

Total product cost for last week

= $32,000 + $28,0000+ $60,000= $120,000

Cost per product = Total product cost/ units produced

 Unit cost per hockey= $120,000/500= $240

answer; it can vividly demonstrate product attributes and persuasively explain their corresponding consumer benefits;

the answer is account d