The following is a list of costs and amounts for Stelia Industries' latest month. Stelia makes one product, a metallic, reusable water bottle.

Stainless steel sheet metal	$ 6,523
Rubber caps	3,284
President's salary	4,752
Shipping to customers	1,154
Wages for maintenance crew	2,865
Insulation for bottles	1,141
Stainless steel finishing solution	585
Sandpaper	256
Advertising expense	6,985
Assembler wages	12,853
Depreciation on office equipment	152
Depreciation on milling machine	3,974
Property tax for factory	1,554
Supervisor salary	3,258

Required:

Use the information above to calculate the amounts below.

Tip: Keep the cells in the formulas in the order given in the data.

1. Direct Costs
2. Indirect Costs
3. Direct Materials
4. Direct Labor
5. Manufacturing Overhead
6. Prime Cost
7. Conversion Cost
8. Total Product Cost
9. Period Cost
10. Variable Cost
11. Fixed Cost