Your friend, Suzie Chang, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzie$$s product will target two groups: day care centers in warm climates and home school programs. Her company is Jiffy Jet and costs for last month follow.

Factory rent $ $3,090$

Company advertising $1,040$

Wages paid to assembly workers $31,900$

Depreciation for salespersons$$ vehicles $2,100$

Screws $555$

Utilities for factory $800$

Assembly supervisor$$s salary $3,590$

Sandpaper $195$

President$$s salary $5,120$

Plastic tubing $4,140$

Paint $270$

Sales commissions $1,250$

Factory insurance $1,130$

Depreciation on cutting machines $2,070$

Wages paid to painters $8,000$

Determine the total cost for each of the following:

a$.$ Direct materials $$4,140$

b$.$ Direct labor

c$.$ Manufacturing overhead

d$.$ Prime cost

e$.$ Conversion cost

f$.$ Total product cost

g$.$ Total period cost

h$.$ Total variable cost

i$.$ Total fixed cost