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:

Determine the total cost for each of the following:

Factory rent Company advertising Wages paid to assembly workers Depreciation for salespersons' vehicles Screws Utilities for factory Assembly supervisor's salary Sandpaper President's salary Plastic tubing Paint Sales commissions Factory insurance Depreciation on cutting machines Wages paid to painters $ 3,000 1,150 31, 200 2,130 515 875 3,610 150 5,100 4,180 290 1,350 1,170 2,180 8,150 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 9. Total Period Cost h. Total Variable Cost i. Total Fixed Cost