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 $ 3,110 Company advertising 1,060 Wages paid to assembly workers 30,000 Depreciation for salespersons vehicles 2,040 Screws 555 Utilities for factory 805 Assembly supervisors salary 3,550 Sandpaper 115 Presidents salary 5,120 Plastic tubing 4,130 Paint 215 Sales commissions 1,240 Factory insurance 1,180 Depreciation on cutting machines 2,110 Wages paid to painters 7,750

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 = g. Total Period Cost = h. Total Variable Cost = i. Total Fixed Cost =