1.800 Ohno Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers, and the company has enough orders to keep the factory production at 10.000 helmets per month (80% of its full capacity). Ono's monthly manufacturing cost and other expense data are as follows. Renton factory equipment $11.500 Insurance on factory building Raw materials (plastics, polystyrene, etc.) 80,800 Utility costs for factory Supplies for general office Wages for assembly line workers 59,700 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) Factory manager's salary 6,200 Property taxes on factory building Advertising for helmets 14,900 Sales commissions 10,900 Depreciation on factory building 1,600 900 300 1.500 400 Cost Item Direct Materials Direct Labor Manufacturii Overhead Rent on factory equipment $ Insurance on factory building Raw materials Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building