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		1,050
Wages paid to assembly workers		31,800
Depreciation for salespersons vehicles		2,190
Screws		550
Utilities for factory		850
Assembly supervisors salary		3,520
Sandpaper		160
Presidents salary		5,100
Plastic tubing		4,110
Paint		260
Sales commissions		1,310
Factory insurance		1,050
Depreciation on cutting machines		2,180
Wages paid to painters		8,000

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:

Total Variable Cost,

Total Period cost, and

Total Fixed cost.