Cartwell Inc. makes picture frames which are sold in a local retail store and through various websites.

Wood for frames .......................................................... $10,000
Rent for retail store .......................................................... 3,000
Depreciation on office equipment .................................... 400
Assembly worker wages .................................................. 2,000
CEO’s salary ....................................................................... 3,500
Glue and nails ...................................................................... 200
Online sales commissions .............................................. 1,450
Glass for frames ............................................................... 4,000
Depreciation on factory equipment ................................. 600
Factory utilities ................................................................... 375
Stain for frames .................................................................. 425

Required:

Determine each of the following:

1. Direct material.

2. Direct labor.

3. Manufacturing overhead.

4. Total manufacturing cost.

5. Total period cost.

6. Total variable cost.

7. Total fixed cost.

8. Total prime cost.

9. Total conversion cost.