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	$	3,110
Company advertising		1,190
Wages paid to assembly workers		30,800
Depreciation for salespersons vehicles		2,180
Screws		575
Utilities for factory		830
Assembly supervisors salary		3,610
Sandpaper		105
Presidents salary		5,150
Plastic tubing		4,060
Paint		235
Sales commissions		1,280
Factory insurance		1,050
Depreciation on cutting machines		2,050
Wages paid to painters		8,500

3. Determine the total cost for each of the following:

a.	Direct Materials	$4,060
b.	Direct Labor	$39,300
c.	Manufacturing Overhead	$11,565
d.	Prime Cost	$43,360
e.	Conversion Cost	$50,865
f.	Total Product Cost	$54,925
g.	Total Period Cost	?
h.	Total Variable Cost	?
i.	Total Fixed Cost	?