Current Attempt in Progress Ohno 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). Ohno's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $12,000 Insurance on factory building 2,100 Raw materials (plastics, polystyrene, etc.) 80,100 Utility costs for factory 1,000 Supplies for general office 400 Wages for assembly line workers 59,000 Depreciation on office equipment 900 Miscellaneous materials (glue, thread, etc.) 1.500 Factory manager's salary 5,900 Property taxes on factory building 500 Advertising for helmets 14,500 Sales commissions 10,800 Depreciation on factory building 1,600