Advertising for helmets Sales commissions Depreciation on factory building Product Costs Direct Labor Manufacturing Period Overhead Costs $ $ $ Enter each cost item on your answer sheet, placing the dollar amount under the appropriate headings. Total the dollar amounts in each of the columns. 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). Ohno's monthly manufacturing cost and other expense data are as follows