Required: 1. Determine the cost of direct material. 2. Determine the cost of direct labor. 3. Determine the cost of manufacturing overhead. 4. Determine the total manufacturing cost. 5. Determine the total period cost. 6. Determine the total variable cost. 7. Determine the total fixed cost. 8. Determine the total prime cost. 9. Determine the total conversion cost. \begin{tabular}{|l|rr|} \hline 1. Direct materials cost & $ & 23,800 \\ \hline 2. Direct labor cost & $ & 2,700 \\ \hline 3. Manufacturing overhead cost & $ & 3,700 \\ \hline 4. Total manufacturing cost & $ & 30,200 \\ \hline 5. Total period cost & $ & 11,430 \\ \hline 6. Total variable cost & $ & 31,050 \\ \hline 7. Total fixed cost & $ & 10,580 \\ \hline 8. Total prime cost & $ & 26,500 \\ \hline 9. Total conversion cost & $ & 6,400 \\ \hline \end{tabular}