Slapshot Company makes ice hockey sticks. Last week, direct materials (wood, paint, Kevlar, and resin) costing $48,000 were put into production. Direct labour of $80,000 (= 100 workers X 40 hours X $20 per hour) was incurred. Manufacturing overhead equalled $112,000. By the end of the week, the company had manufactured 8,000 hockey sticks.

Required:
Calculate the total prime cost for last week. Calculate the per-unit prime cost. Also calculate the total conversion cost for last week. Calculate the per-unit conversion cost.