Bramble 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 at10,000helmets per month (80% of its full capacity). Bramble's monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment

$11,500Insurance on factory building

1,700Raw materials (plastics, polystyrene, etc.)

77,100Utility costs for factory

900Supplies for general office

400Wages for assembly line workers

59,700Depreciation on office equipment

900Miscellaneous materials (glue, thread, etc.)

1,500Factory manager's salary

6,400Property taxes on factory building

500Advertising for helmets

14,500Sales commissions

10,900Depreciation on factory building

1,700

(a)

Enter each cost item , placing the dollar amount under the appropriate headings. Total the dollar amounts in each of the columns.

Product Costs

Cost Item

Direct

Materials

Direct

Labor

Manufacturing

Overhead

Period

Costs

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

$

$

$

$