Hummer Company uses manufacturing cells to produce its products (a cell is a manufacturing unit dedicated to the production of subassemblies or products). One manufacturing cell produces small motors for lawn mowers. Suppose that the motor manufacturing cell is the cost object. Assume that all or a portion of the following costs must be assigned to the cell. Required: Classify each of the costs as a direct cost or an indirect cost to the motor manufacturing cell. a. Salary of cell supervisor b. Power to heat and cool the plant in which the cell is located c. Materials used to produce the motors d. Maintenance for the cell's equipment (provided by the maintenance department) e. Labor used to produce motors f. Cafeteria that services the plant's employees g. Depreciation on the plant h. Depreciation on equipment used to produce the motors i. Ordering costs for materials used in production j. Engineering support (provided by the engineering department) k. Cost of maintaining the plant and grounds l. Cost of the plant's personnel office m. Property tax on the plant and land Total and Unit Product Cost Martinez Manufacturing Inc. showed the following costs for last month: Direct materials $7,000 Direct labor 3,000 Manufacturing overhead 2,000 Selling expense 8,000 Last month, 4,000 units were produced and sold. Required: 1. Classify each of the costs as product cost or period cost. Direct materials Direct labor Manufacturing overhead Selling expense 2. What is the total product cost for last month? $ 3. What is the unit product cost for last month? $ per unit Product Cost in Total and Per Unit Grin Company manufactures digital cameras. In January, Grin produced 4,000 cameras with the following costs: Direct materials $400,000 Direct labor 80,000 Manufacturing overhead 320,000 There were no beginning or ending inventories of WIP. Required: 1. What was the total product cost in January? The total product cost in January is $ . 2. What was the product cost per unit in January? The product cost per unit in January is $ . Prime Cost and Conversion Cost Grin Company manufactures digital cameras. In January, Grin produced 4,000 cameras with the following costs: Direct materials $400,000 Direct labor 80,000 Manufacturing overhead 320,000 There were no beginning or ending inventories of WIP. Required: If required, round your answers to the nearest cent. 1. What was the total prime cost in January? $ 2. What was the prime cost per unit in January? $ per unit 3. What was the total conversion cost in January? $ 4. What was the conversion cost per unit in January? $ per unit Direct Materials Used Hannah Banana Bakers makes chocolate chip cookies for cafe restaurants. In June, Hannah Banana purchased $15,500 of materials. On June 1, the materials inventory was $3,700. On June 30, $1,600 of materials remained in materials inventory.