$10,000$ helmets were made. Subtract the $8,000$ helmets sold. That leaves you with $2,000$ helmets that are UNsold.

$2,000$ helmets UNsold $*$ $$17$ product cost per helmet $=$$$34,{000}_{?}$

ABC Company manufactures bicycle helmets and has the following costs for the production of $10,000$ helmets:

Rent on factory equipment: $$15,000$

Insurance on factory building: $$2,000$

Raw materials $($plastics$,$ polystyrene, etc.$)$: $$80,000$

Utility costs for factory: $$1,000$

Supplies for general office: $$1,000$

Wages for assembly line workers: $$60,000$

Depreciation on office equipment: $$1,000$

Miscellaneous materials $($glue$,$ thread, etc.$)$: $$1,000$

Factory manager's salary: $$6,000$

Property taxes on factory building: $$1,000$

Advertising for helmets: $$15,000$

Sales commissions: $$20,000$

Depreciation on factory building: $$4,000$

Now calculate gross profit $($assuming helmets sold for $$25$ per helmet$).$