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 $5,400$

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