Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzie's 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 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 $ 3,060 1,080 30,700 2,050 540 840 3,640 145 5,170 4,200 280 1,310 1,170 2,170 8,250 Assume that Suzie Whitson has decided to begin production of her outdoor children's toy. 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. (Select "NA" wherever necessary.) Costs Type of cost Cost head Cost classification 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 Determine the total cost for each of the following: a. Direct Materials b. C. Direct Labor Manufacturing Overhead Prime Cost d. e. Conversion Cost f. Total Product Cost g. Total Period Cost h. Total Variable Cost i. Total Fixed Cost