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	$	3,090
Company advertising		1,140
Wages paid to assembly workers		31,600
Depreciation for salespersons vehicles		2,130
Screws		550
Utilities for factory		845
Assembly supervisors salary		3,590
Sandpaper		125
Presidents salary		5,110
Plastic tubing		4,190
Paint		220
Sales commissions		1,370
Factory insurance		1,050
Depreciation on cutting machines		2,140
Wages paid to painters		7,950

Assume that Suzie Whitson has decided to begin production of her outdoor childrens toy.

Determine the total cost for each of the following:

1. Total Period Cost:

2. Total Variable Cost:

3. Total Fixed Cost: