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	$	3,160
Company advertising		1,170
Wages paid to assembly workers		31,900
Depreciation for salespersons vehicles		2,190
Screws		575
Utilities for factory		895
Assembly supervisors salary		3,630
Sandpaper		125
Presidents salary		5,130
Plastic tubing		4,020
Paint		205
Sales commissions		1,250
Factory insurance		1,180
Depreciation on cutting machines		2,130
Wages paid to painters		7,750

Required: 1. 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). (Select "NA" wherever necessary.)

Factory rent
Company advertising
Wages paid to assembly workers
Depreciation for salespersons vehicles
Screws
Utilities for factory
Assembly supervisors salary
Sandpaper
Presidents salary
Plastic tubing
Paint
Sales commissions
Factory insurance
Depreciation on cutting machines
Wages paid to painters

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