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	$	3,100
Company advertising		1,180
Wages paid to assembly workers		30,500
Depreciation for salespersons vehicles		2,180
Screws		585
Utilities for factory		810
Assembly supervisors salary		3,630
Sandpaper		150
Presidents salary		5,180
Plastic tubing		4,050
Paint		285
Sales commissions		1,220
Factory insurance		1,090
Depreciation on cutting machines		2,090
Wages paid to painters		7,900

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: