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 $ 3,130

Company advertising 1,070

Wages paid to assembly workers 31,600

Depreciation for salespersons vehicles 2,190

Screws 525

Utilities for factory 860

Assembly supervisors salary 3,620

Sandpaper 170

Presidents salary 5,040

Plastic tubing 4,000

Paint 275

Sales commissions 1,220

Factory insurance 1,190

Depreciation on cutting machines 2,020

Wages paid to painters 8,050

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

g) Total period Cost

h) Total Variable Cost

i) Total Fixed cost

b)