Blue 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). Blues monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment		$12,000
Insurance on factory building		1,810
Raw materials used (plastics, polystyrene, etc.)		80,600
Utility costs for factory		910
Supplies for general office		380
Wages for assembly-line workers		67,900
Depreciation on office equipment		870
Miscellaneous materials (glue, thread, etc.)		1,500
Factory managers salary		6,600
Property taxes on factory building		450
Advertising for helmets		14,100
Sales commissions		10,410
Depreciation on factory building		1,630

Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.)

Production cost per helmet

$enter production cost per helmet rounded to 2 decimal places