Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps children leam 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 $ 3,080 1,150 31,800 2,000 590 835 3,560 140 5,100 4,040 300 1,340 1,170 2,030 8,150 Required: 1. 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). (Select "NA" wherever necessary.) 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 2. Determine the total cost for each of the following: Direct Materials soolo Direct Labor Manufacturing Overhead Prime Cost Conversion Cost Total Product Cost f