Slapshot company makes ice hockey sticks. Last week, direct materials costing $$26,000$ Were put into production. Direct labor of $20,000$ was incurred. Manufacturing overhead equaled $50,000.$ By the end of the week, the company had manufactured $3,000$ hockey sticks.

$1.$ Calculate the total product cost for last week.

$2.$ Calculate the per unit cost of one hockey stick that was produced last week. Round to the nearest cent.