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

Wood for frames	$	17,000
Rent for retail store		4,400
Depreciation on office equipment		680
Assembly worker wages		2,700
CEO's salary		4,200
Glue and nails		900
Online sales commissions		2,150
Glass for frames		6,800
Depreciation on factory equipment		1,300
Factory utilities		725
Stain for frames		775

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.