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

$

3,200

Company advertising

1,000

Wages paid to assembly workers

30,000

Depreciation for salespersons vehicles

2,000

Screws

500

Utilities for factory

900

Assembly supervisors salary

3,500

Sandpaper

150

Presidents salary

6,000

Plastic tubing

4,200

Paint

250

Sales commissions

1,200

Factory insurance

1,000

Depreciation on cutting machines

2,000

Wages paid to painters

7,500

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.