Your trlend, Suzle Chang, has designed a new type of outdoor toy that helps chlidren learn basic concepts such as colors, numbers, and shapes. Suzle'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 ${?}^3$ 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

$$3,150$

$1,180$

$30,600$

$2,100$

$515$

$860$

$3,540$

$195$

$5,050$

$4,110$

$290$

$1,250$

$1,010$

$2,100$

$8,150$

Assume that Suzle Chang has decided to begin production of her outdoor children's toy.

Required:

$1$& $2.$ Identify each of the preceding costs as elther 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 varlable or fixed cost. Assumes that screws, sandpaper, and paint are not worth the effort to trace to specific units.

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

Complete this question by entering your answers in the tabs below.

Req $1$ and $2$

Req $3$

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. Assumes that screws, sandpaper, and paint are not worth the effort to trace to specific units.

Note: Select $"$NA$"$ wherever necessary.

Show less $A$

$\backslash$table$[[$Costs$,$Type of cost$,$Cost head,Cost classification$],[$Factory rent,,,$],[$Company advertising,,,$],[$Wages paid to assembly workers,,,$],[$Depreciation for salespersons' vehicles,,,$],[$Screws$,,,],[$Utilities for factory,,,$],[$Assembly supervisor's salary,,,$],[$n$.-.-.-.,,,]]$