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

Advertising cost for monthly television ads	$	4,800
Attachable keyboard		18,800
Insurance for delivery truck		480
Factory supervisor's salary		3,300
Marketing manager's salary		3,000
Assembly worker wages		19,000
Miscellaneous soldering material used to seal case		800
Hourly wages for factory security guard		1,950
CEO's salary		6,900
Speakers		4,950

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