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 warm in climates and home school programs. Her company is Jiffy Jet and costs for last month follow: 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.) 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