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 $ 3,080 Company advertising 1,170 Wages paid to assembly workers 30,200 Depreciation for salespersons vehicles 2,020 Screws 550 Utilities for factory 810 Assembly supervisors salary 3,610 Sandpaper 155 Presidents salary 5,030 Plastic tubing 4,050 Paint 250 Sales commissions 1,310 Factory insurance 1,040 Depreciation on cutting machines 2,190 Wages paid to painters 8,100 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 $4,050 b. Direct Labor $38,300 c. Manufacturing Overhead $11,685 d. Prime Cost $42,350 e. Conversion Cost $49,985 f. Total Product Cost $54,035 g. Total Period Cost $9,530 h. Total Variable Cost i. Total Fixed Cost I have gotten this far but I can not figure out what the variable cost and the fixed cost is. Please show work!