2. Old-Skool, Inc. produces children's toys, and incurs the following costs: Product: DM, DL or MOH? MOH Manu- facturing V Non Manu- facturing DL V 7 Description Factory rent Company advertising Wages paid to assembly workers Depreciation for salespersons' vehicles Screws for production Utilities for factory Assembly supervisor's salary Sandpaper President's salary Plastic tubing for production Paint for production Sales commissions Factory insurance Depreciation on cutting machines Wages paid to production painters Variable (V) or Amount Fixed (F)? $3,000 F 1,000 Step fixed 30.000 V 2.000 Step fixed 500 V 800 Step fixed/V 3,500 Step fixed 150 V 5.000 F 4,000 V 250 V 1,200 V 1,000 Step fixed 2,000 Step fixed 7,500 V MOH MOH MOH MOH DM MOH >>>> V MOH MOH DL a. Identify each of the costs above as a variable or fixed cost, and as a manufacturing or non-manufacturing cost; if a manufacturing cost, then indicate if this cost is direct materials (DM), direct labor (DL) or manufacturing overhead (MOH). b. What is the total cost for: i. Direct materials - $4,000. ii. Direct labor - $37,500. c. What is total MOH? $11,200 (3000+500+800+3500+150+250 +1000+2000) d. What is the total manufacturing cost? $52,700 (4000 +37,500+11,200) e. What is total non-manufacturing cost? $9,200 (1000+2000+5000+1200)