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 $ 3,170 Company advertising 1,190 Wages paid to assembly workers 30,200 Depreciation for salespersons vehicles 2,170 Screws 565 Utilities for factory 880 Assembly supervisors salary 3,550 Sandpaper 140 Presidents salary 5,110 Plastic tubing 4,030 Paint 245 Sales commissions 1,220 Factory insurance 1,020 Depreciation on cutting machines 2,190 Wages paid to painters 8,400 Assume that Suzie Whitson has decided to begin production of her outdoor childrens toy. Required: 1 and 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. 3. Determine the total cost for each of the following: