Depreciation on factory equipment$1,000 Depreciation on CEO's company car 290 Speakers used in the keyboard 1,220 Production supervisor's salary 2,400 Glue and screws used in the keyboards 260 Wages of persons who install the speakers 2,910 Cost to run an ad on local radio stations 690 Utilities for the factory 1,260 Personnel manager's salary 2,640 Wages of person who attaches legs to keyboards 2,140

1. Total Product Cost 2. Prime Cost 3. Manufacturing Overhead 4. Direct Labor Cost 5. Conversion Cost 6. Total Variable Cost 7. Total Fixed Cost