Cost Item 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 Direct Materials Direct Labor 77100 59700 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 59700 77100 59700 i i Direct Labor 59700 $ +A Manufacturing Overhead 11000 1650 930 1460 +A Period Costs 380 870 Me 1700 1460 6400 460 14500 10850 59700 23600 26600 M Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.) Production cost per helmet $ Swifty 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). Swifty's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,000 Insurance on factory building 1,650 Raw materials used (plastics, polystyrene, etc.) 77,100 Utility costs for factory 930 4 Supplies for general office 380 Wages for assembly-line workers 59,700 Depreciation on office equipment 870 Miscellaneous materials (glue, thread, etc.) 1,460 Factory manager's salary 6,400 Property taxes on factory building 460 Factory manager's salary 6,400 Property taxes on factory building 460 Advertising for helmets 14,500 Sales commissions 10,850 Depreciation on factory building 1,700