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Slapshot Company makes ice hockey sticks. During the month of June, the company purchased $122,000 of materials. Also during the month of June, Slapshot Company incurred direct labor cost of $171,000 and manufacturing overhead of $245,000. Inventory information is as follows:

                                                            June1

Materials
$48,000
$45,000

Work in process
65,000
63,000

Required:
1.  Calculate the cost of goods manufactured for the month of June.
$
2.  Calculate the cost of one hockey stick assuming that 18,000 sticks were completed during June. Round your answer to the nearest cent.
$ ______per hockey stick
 
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