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

Wood for frames	$ 13,000
Rent for retail store	3,600
Depreciation on office equipment	520
Assembly worker wages	2,300
CEO's salary	3,800
Glue and nails	500
Online sales commissions	1,750
Glass for frames	5,200
Depreciation on factory equipment	900
Factory utilities	525
Stain for frames	575

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.