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

Wood for frames	$	14,500
Rent for retail store		3,900
Depreciation on office equipment		580
Assembly worker wages		2,450
CEO's salary		3,950
Glue and nails		650
Online sales commissions		1,900
Glass for frames		5,800
Depreciation on factory equipment		1,050
Factory utilities		600
Stain for frames		650

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.

1.	Direct materials cost	$20,950selected answer incorrect
2.	Direct labor cost	$2,450selected answer correct
3.	Manufacturing overhead cost	$7,450selected answer incorrect
4.	Total manufacturing cost	$30,850selected answer incorrect
5.	Total period cost	$16,860selected answer incorrect
6.	Total variable cost	$26,550selected answer correct
7.	Total fixed cost	$9,480selected answer correct
8.	Total prime cost	$23,400selected answer incorrect
9.	Total conversion cost	$9,900