Randy Inc. produces and sells tablets. The company incurred the following costs for the May:

Advertising cost for monthly television ads	$	4,200
Attachable keyboard		18,200
Insurance for delivery truck		420
Factory supervisor's salary		3,150
Marketing manager's salary		2,850
Assembly worker wages		16,000
Miscellaneous soldering material used to seal case		650
Hourly wages for factory security guard		1,800
CEO's salary		6,600
Speakers		4,800

Required:

Determine each of the following:

1.	Direct Material
2.	Direct labor
3.	Manufacturing overhead
4.	Total manufacturing cost
5.	Total period cost
6.	Total variable cost
7.	Total fixed cost