Randy Inc. produces and sells tablets. The company incurred the following costs for the May: Advertising cost for monthly television ads $ 5,000 Attachable keyboard 19,000 Insurance for delivery truck 500 Factory supervisor's salary 3,350 Marketing manager's salary 3,050 Assembly worker wages 20,000 Miscellaneous soldering material used to seal case 850 Hourly wages for factory security guard 2,000 CEO's salary 7,000 Speakers 5,000 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 $ 24,000