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, 190 Company advertising 1, 180 Wages paid to assembly workers 31, 100 Depreciation for salespersons' vehicles 2, 150 Screws 590 Utilities for factory 890 Assembly supervisor's salary 3, 620 Sandpaper 170 President's salary 5, 140 Plastic tubing 4, 040 Paint 295 Sales commissions 1, 230 Factory insurance 1, 020 Depreciation on cutting machines 2, 140 Wages paid to painters 8, 400 Assume that Suzie Chang has decided to begin production of her outdoor children's toy. Required: 1 & 2. Identify each of the preceding costs as either a product or a period cost. If the cost is a product cost, decide whether it is for direct materials (DM), direct labor (DL), or manufacturing overhead (MOH) and also identify each of the preceding costs as variable or fixed cost. Assumes that screws, sandpaper, and paint are not worth the effort to trace to specific units. 3. Determine the total cost for each of the following: Complete this question by entering your answers In the tabs below. Req 1 and 2 Req 3 Determine the total cost for each of the following: a. Direct materials 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