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

Production costs Direct materials Direct labor Manufacturing overhead Perlod costs 11,600 2,600 83,900 Rent on factory equipment Insurance on factory building Raw materials Utility costs for factory Supplies for general office Wages for assembly line workers 1000 300 58,200 900 Depreciation on office equipment Miscellaneous materials 1,300 5,900 500 Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 14,700 10,200 1,600 Total $83,900 $58,200 $24,500 $26,100 Production costs Direct materials Direct labor Manufacturing overhead Perlod costs 11,600 2,600 83,900 Rent on factory equipment Insurance on factory building Raw materials Utility costs for factory Supplies for general office Wages for assembly line workers 1000 300 58,200 900 Depreciation on office equipment Miscellaneous materials 1,300 5,900 500 Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 14,700 10,200 1,600 Total $83,900 $58,200 $24,500 $26,100