Your friend, Suzie Chang, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzies 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 1,000

Wages paid to assembly workers 30,600

Depreciation for salespersons vehicles 2,100

Screws 540

Utilities for factory 860

Assembly supervisors salary 3,610

Sandpaper 145 Presidents salary 5,170

Plastic tubing 4,010

Paint 275

Sales commissions 1,270

Factory insurance 1,010

Depreciation on cutting machines 2,130

Wages paid to painters 7,650

Assume that Suzie Chang has decided to begin production of her outdoor childrens toy and that screws, sandpaper, and paint are not worth the effort to trace to specific units. Required: Determine the total cost for each of the following:

a. Direct materials	$4,010
b. Direct labor	$38,250
c. Manufacturing overhead	$11,660
d. Prime cost	$42,260
e. Conversion cost	$49,910
f. Total product cost
g. Total period cost	$9,540
h. Total variable cost
i. Total fixed cost