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 $7,800$

Speakers $5,4001.$ Direct materical, $2.$ direct labor, $3.$ manufacturing overhead, $4.$ total manufactuing cost, $5.$ total period cost, $6.$ total variable cost, $7.$ total fixed cost