M1-8 (Algo) Calculating Costs [LO 1-4] Mateo Company produces and sells tablets. The company incurred the following costs for the month of May: Advertising cost for monthly television ads $ 6,600 Attachable keyboard 20,600 Insurance for delivery truck 660 Factory supervisor's salary 3,750 Marketing manager's salary 3,450 Assembly worker wages 28,000 Miscellaneous soldering material used to seal case 1,250 Hourly wages for factory security guard 2,400 CEO's salary 7,800 5,400 Speakers Required: Determine each of the following: 1. Direct materials 2. Direct labor 3. Manufacturing overhead 4. Total manufacturing cost 5. Total period cost 6. Total variable cost 7. Total fixed cost 13