Answer:
Part 1. Calculate the total prime cost for last week
Direct materials           28,000
Add Direct labor          28,000
Prime Cost               56,000
Part 2. Calculate the per-unit prime cost
per-unit prime cost=$56,000/5,600
                 =$10.00
Part 3. Calculate the total conversion cost for last week
Direct labor                 28,000
Add Manufacturing Overheads 55,000
Total conversion cost         83,000
Part 4. Calculate the per-unit conversion cost.
per-unit conversion cost=$83,000/5,600
                     =$14.82
Explanation:
Part 1. Calculate the total prime cost for last week
Prime Cost = Direct Materials + Direct Labor
Part 2. Calculate the per-unit prime cost
Per Unit Prime Cost = total prime cost/number of units manufactured
Part 3. Calculate the total conversion cost for last week
Conversion Cost = Direct Labor + Manufacturing Overheads
Part 4. Calculate the per-unit conversion cost.
Per-unit conversion cost =Total Conversion Cost / number of units manufactured