Cullumber Company specializes in manufacturing motorcycle helmets. The company has enough orders to keep the factory production at 1,000 motorcycle helmets per month. Cullumber's monthly manufacturing cost and other expense data are as follows. Maintenance costs on factory building $1,390 Factory manager's salary 4,240 Advertising for helmets Sales commissions 8,360 5,390 Depreciation on factory building 1,180 Rent onfactory equipment 6,390 Insurance on factory building 3,180 Raw materials (plastic, polystyrene, etc.) 20,100 Utility costs for factory 830 Supplies for general office 290 Wages for assembly-line workers 55,150 Depreciation on office equipment 550 Miscellaneous materials (glue, thread, etc.) 2,300 calculate the cost to produce one motorcycle helmet. (Round answer to 2 decimal places, e.g. 15.25.) production cost per helmet?