Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes, Suzie's 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 Company advertising Hages paid to assembly workers Depreciation for salespersons' vehicles Screws Utilities for factory Atbembly supervisor's salary Sandpaper President's salary plastic tubing Paint Gales commissions Factory Insurance Depreciation on cutting machines Wages paid to pointer $ 3,090 1.170 31.800 2,080 590 845 3,650 150 5,030 4,120 255 1,230 1.090 2,020 7.900 Assume that Suzle Witson has decided to begin production of her outdoor children's toy Required: 1 and 2. Identity 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 inbor (DL), or manufacturing overhead (MOH) and also identify each of the preceding costs as variable or fixed cost 3. Determine the total cost for cach of the following