Your friend, Suzie Whitson, 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 $ 3,120 Company advertising 1,120 Wages paid to assembly workers 31,600 Depreciation for salespersons vehicles 2,070 Screws 595 Utilities for factory 880 Assembly supervisors salary 3,540 Sandpaper 120 Presidents salary 5,180 Plastic tubing 4,140 Paint 250 Sales commissions 1,310 Factory insurance 1,180 Depreciation on cutting machines 2,180 Wages paid to painters 8,150

2. 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