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

Wood for frames	$	16,000
Rent for retail store		4,200
Depreciation on office equipment		640
Assembly worker wages		2,600
CEO's salary		4,100
Glue and nails		800
Online sales commissions		2,050
Glass for frames		6,400
Depreciation on factory equipment		1,200
Factory utilities		675
Stain for frames		725

Required:

1. Determine the cost of direct material.

2. Determine the cost of direct labor.

3. Determine the cost of manufacturing overhead.

4. Determine the total manufacturing cost.

5. Determine the total period cost.

6. Determine the total variable cost.

7. Determine the total fixed cost.

8. Determine the total prime cost.

9. Determine the total conversion cost.