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	$	3,030
Company advertising		1,060
Wages paid to assembly workers		31,400
Depreciation for salespersons vehicles		2,140
Screws		595
Utilities for factory		825
Assembly supervisors salary		3,640
Sandpaper		125
Presidents salary		5,050
Plastic tubing		4,080
Paint		240
Sales commissions		1,330
Factory insurance		1,010
Depreciation on cutting machines		2,120
Wages paid to painters		8,000

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:

Work on the last two parts which are parts H and I.

a.	Direct Materials	$4,080 selected answer correct
b.	Direct Labor	$39,400 selected answer correct
c.	Manufacturing Overhead	$11,585 selected answer correct
d.	Prime Cost	$43,480 selected answer correct
e.	Conversion Cost	$50,985 selected answer correct
f.	Total Product Cost	$55,065 selected answer correct
g.	Total Period Cost	$9,580 selected answer correct
h.	Total Variable Cost	$6,235 selected answer incorrect
i.	Total Fixed Cost	$9,125 selected answer incorrect