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		1,130
Wages paid to assembly workers		31,200
Depreciation for salespersons vehicles		2,200
Screws		560
Utilities for factory		805
Assembly supervisors salary		3,670
Sandpaper		155
Presidents salary		5,190
Plastic tubing		4,060
Paint		240
Sales commissions		1,210
Factory insurance		1,190
Depreciation on cutting machines		2,090
Wages paid to painters		8,250

Assume that Suzie Whitson has decided to begin production of her outdoor childrens toy.

Required: 1 and 2. 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) and also identify each of the preceding costs as variable or fixed cost. 3. Determine the total cost for each of the following:

a.	Direct Materials	$4,060selected answer correct
b.	Direct Labor	$39,450selected answer correct
c.	Manufacturing Overhead	$11,820selected answer correct
d.	Prime Cost	$43,510selected answer correct
e.	Conversion Cost	$51,270selected answer correct
f.	Total Product Cost	$55,330selected answer correct
g.	Total Period Cost
h.	Total Variable Cost
i.	Total Fixed Cost