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

Rent on factory equipment: $$15,000-$ THIS IS A PRODUCT COST

Insurance on factory building: $$2,000-$ THIS IS A PRODUCT COST

Raw materials $($plastics$,$ polystyrene, etc.$)$: $$80,000-$ THIS IS A PRODUCT COST

Utility costs for factory: $$1,000-$ THIS IS A PRODUCT COST

Supplies for general office: $$1,000$

Wages for assembly line workers: $$60,000-$ THIS IS A PRODUCT COST

Depreciation on office equipment: $$1,000$

Miscellaneous materials $($glue$,$ thread, etc.$)$: $$1,000-$ THIS IS A PRODUCT COST

Factory manager's salary: $$6,000-$ THIS IS A PRODUCT COST

Property taxes on factory building: $$1,000-$ THIS IS A PRODUCT COST

Advertising for helmets: $$15,000$

Sales commissions: $$20,000$

Depreciation on factory building: $$4,000-$ THIS IS A PRODUCT COST

Now calculate product$/$manufacturing cost per helmet. ENTER NUMBERS ONLY $-$ no dollar signs, commas, decimal places or anything besides numbers.