Concord 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). Concord's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment Insurance on factory building $11,100 1,900 Raw materials (plastics, polystyrene, etc.) 78,300 Utility costs for factory 900 Supplies for general office 300 Wages for assembly line workers 67,100 Depreciation on office equipment 900 Miscellaneous materials (glue, thread, etc.) 1,400 Factory manager's salary 5,800 Property taxes on factory building 400 Advertising for helmets 14,500 Sales commissions 10,800 Depreciation on factory building 1,700