Jordan Sports Inc. has labor costs and overhead totaling $2.6 million during a given period. The company purchased $10.5 million of materials during the period and used $10 million of this amount. What is the amount of total manufacturing cost for the period? (Enter your answer in millions rounded to 1 decimal place.) Total manufacturing cost million The Walden Manufacturing Corp. has office support salaries of $4,000, factory supplies of $1,000, indirect labor of $6,000, direct materials of $16,000, advertising expense of $2,500, office expense of $14,000, and direct labor of $20,000. What is the total period cost? Total period cost The costs were taken from the accounting records of the Barnwell Manufacturing Company. Classify each item as either a product cost or a period cost. Also, classify all product costs as direct or indirect, assuming that the cost object is each unit of product manufactured. (If not applicable then select NA.) Items Product Cost or Period Cost Direct Cost or Indirect Cost . 1. State income taxes 2. Insurance on the manufacturing facilities 3. Supplies used in manufacturing 4. Wages for employees in the assembly department 5. Wages for employees who deliver the product to customers 6. Interest on notes payable 7. Materials used in the production process 8. Rent for the sales outlet in Sacramento 9. Electricity for all manufacturing equipment as a group 10. Depreciation expense on delivery trucks 11. Wages for the sales staff 12. Factory supervisors' salaries 13. Company president's salary 14. Advertising expense The following is a list of costs from the accounting records of Sunshine Pool Management Inc. Each of Sunshine's 77 customers is a swim club. Sunshine maintains each customer's pool by providing lifeguards, supplies, cleaning, and repairs. Classify each item as direct or indirect assuming that the cost objects are each of the 77 swim clubs. Items Direct Cost or Indirect Cost 1. Lifesaving supplies 2. Salaries of Sunshine's managers 3. Pool chemicals 4. Sunshine's office rental expense 5. Wages of lifeguards 6. Workers' compensation insurance 7. Training for lifeguards 8. pH testing supplies 9. Office expense, including bookkeeping and clerical 10. Depreciation on cleaning and testing equipment Jan Holliday Dance Studios is a chain of 45 wholly owned dance studios that offer private lessons in ballroom dancing. The studios are located in various cities throughout the southern and southeastern states. Holliday offers a set of 12 private lessons: students may pay for the lessons one at a time, but each student is required to enroll for at least a 12-lesson plan. The 20-40-, and 100-lesson plans offer savings. Each dance instructor is paid a small salary plus a commission based on the number of dance lessons provided. Required: 2. Indicate whether the cost should be classified as (a) direct, (b) indirect, (c) variable, and (d) fixed with respect to the following list for the cost objects. Studios as the Cost Object Direct Cost or Indirect Cost Variable Cost or F ixed Cost LE 1. Each dancing instructor's salary 2. Manager's salary 3. Music tapes used in instruction 4. Ubilities for the studio 5. Part-time studio receptionist 6. Planning and development materials sent from the home office 7 Free lessons given by each studio as a promotion 8. Regional TV and radio advertisements placed several times a year Lessons as the Cost Object Direct Cost or Indirect Cost Variable Cost or Fixed Cost 1. Each dancing instructor's salary 2. Manager's salary 1. Wonton for the studio 1. Each dancing instructor's salary 2. Manager's salary 3. Music tapes used in instruction 4. Utilities for the studio 5. Part-time studio receptionist 6. Planning and development materials sent from the home office 7. Free lessons given by each studio as a promotion 8. Regional TV and radio advertisements placed several times a year Direct Cost or Indirect Cost Variable Cost or F ixed Cost Lessons as the Cost Object 1. Each dancing instructor's salary 2. Manager's salary 3. Music tapes used in instruction 4. Utilities for the studio 5. Part-time studio receptionist 6. Planning and development materials sent from the home office 7. Free lessons given by each studio as a promotion 8. Regional TV and radio advertisements placed several times a year TEL TITEL TTTT TI Papa's Pizza Heaven serves take-out pizza from three locations in Columbus, Maryland. Papa's considers each pizza delivered (even if the order is for two or more pizzas) as the cost object for the company. The company Incurs the following costs: Required: 1.82. For each cost item, indicate whether it is fixed or variable relative to the cost object and also indicate whether it is a product or a period cost. Items Fixed Cost or Variable Cost Product Cost or Period Cost Food costs, including puzza dough, olive oil, tomato sauce, mozzarella cheese, mushrooms, bell peppers, Italian sausage, chopped fresh basil, pesto, pepperoni, onions, and ham 2. Salaries for drivers 3. Salaries for telephone operators 4. Salaries for cooks 5. Insurance for drivers 6. Utilities (eg. water and electricity) 7. Advertising 8. Discount coupons offered in local newspapers to attract customers 9. Food handing licenses, inspections, and fees 10 Accounting and payroll services 11 Cooking supplies 12 Cleaning supplies 13. Mortgage payments on the tree locations owned by Papa's Pizza Heave 14 Insurance on facilities