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

Advertising cost for monthly television ads $ 6,600

Attachable keyboard 20,600

Insurance for delivery truck 660

Factory supervisor's salary 3,750

Marketing manager's salary 3,450

Assembly worker wages 28,000

Miscellaneous soldering material used to seal case 1,250

Hourly wages for factory security guard 2,400

CEO's salary 7,800

Speakers 5,400

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