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	$	3,200
Company advertising		1,000
Wages paid to assembly workers		30,000
Depreciation for salespersons vehicles		2,000
Screws		500
Utilities for factory		900
Assembly supervisors salary		3,500
Sandpaper		150
Presidents salary		6,000
Plastic tubing		4,200
Paint		250
Sales commissions		1,200
Factory insurance		1,000
Depreciation on cutting machines		2,000
Wages paid to painters		7,500

Required: 1. 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?