our friend, Suzie Whitson, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzie's product will target two groups: day care centers in warm climates and home school programs. Her company is Jiffy Jet and costs for last month follow:

Factory rent$3,150Company advertising1,090Wages paid to assembly workers31,800Depreciation for salespersons' vehicles2,040Screws545Utilities for factory845Assembly supervisor's salary3,520Sandpaper110President's salary5,110Plastic tubing4,190Paint285Sales commissions1,220Factory insurance1,010Depreciation on cutting machines2,070Wages paid to painters8,250

Assume that Suzie Whitson has decided to begin production of her outdoor children's toy.

Required:

1 and 2.Identify each of the preceding costs as either a product or a period cost. If the cost is a product cost, decide whether it is for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH) and also identify each of the preceding costs as variable or fixed cost.

3.Determine the total cost for each of the following:

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