Fabila 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 13,680 helmets per month (80% of its full capacity). Fabilas monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment		$7,140
Insurance on factory building		1,390
Raw materials (plastics, polystyrene, etc.)		71,760
Utility costs for factory		580
Supplies for general office		440
Wages for assembly line workers		45,600
Depreciation on office equipment		900
Miscellaneous materials (glue, thread, etc.)		1,460
Factory managers salary		7,070
Property taxes on factory building		270
Advertising for helmets		14,050
Sales commissions		7,350
Depreciation on factory building		1,770

(a) Prepare an answer sheet. 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

(b) Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 1.25.)