Mateo Company produces and sells tablets. The company incurred the following costs for the month of May:
Advertising cost for monthly television ads   $ 6,400
Attachable keyboard   20,400
Insurance for delivery truck   640
Factory supervisor's salary   3,700
Marketing manager's salary   3,400
Assembly worker wages   27,000
Miscellaneous soldering material used to seal case   1,200
Hourly wages for factory security guard   2,350
CEO's salary   7,700
Speakers   5,350
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