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

Wood for frames $ $19,500$

Rent for retail store $4,900$

Depreciation on office equipment $780$

Assembly worker wages $2,950$

CEO's salary $4,450$

Glue and nails $1,150$

Online sales commissions $2,400$

Glass for frames $7,800$

Depreciation on factory equipment $1,550$

Factory utilities $850$

Stain for frames $900$

Required:

Determine the cost of direct material.

Determine the cost of direct labor.

Determine the cost of manufacturing overhead.

Determine the total manufacturing cost.

Determine the total period cost.

Determine the total variable cost.

Determine the total fixed cost.

Determine the total prime cost.

Determine the total conversion cost.