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 $11.500 Insurance on factory building 1,800 Raw materials (plastics, polystyrene, etc.) 80,800 Utility costs for factory 900 Supplies for general office 300 Wages for assembly line workers 59,700 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) 1,500 Factory manager's salary 6,200 Property taxes on factory building 400. Advertising for helmets 14,900 Sales commissions 10,900 Depreciation on factory building 1,600 (a) Enter each cost item on your answer sheet, placing the dollar amount under the appropriate headings. Total the dollar amounts in each of the columns. Direct Product Costs Direct Manufacturing