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	$	3,180
Company advertising		1,020
Wages paid to assembly workers		30,100
Depreciation for salespersons vehicles		2,020
Screws		585
Utilities for factory		840
Assembly supervisors salary		3,530
Sandpaper		190
Presidents salary		5,190
Plastic tubing		4,180
Paint		270
Sales commissions		1,300
Factory insurance		1,140
Depreciation on cutting machines		2,200
Wages paid to painters		7,800

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: