Fina Company specializes in manufacturing motorcycle helmets. The compan has enough orders to keep the factory production at 500 motorcycle helmets per month. Fina's monthly manufacturing cost and other expense data are as follows. Maintenance costs on factory building $ 1,550 Factory manager's salary 4,000 Advertising for helmets 8,000 Sales commissions 5,000 Depreciation on factory building 700 Rent on factory equipment 6,000 Insurance on factory building 3,000 Raw materials (plastic, polystyrene, etc.) 20,000 Utility costs for factory 800 Supplies for general office 200 Wages for assembly line workers 55,000 Depreciation on office equipment 500 Miscellaneous materials (glue, thread, etc.) 2,000 Instructions (a) Prepare an answer sheet with the following column headings. Product Costs Cost Direct Direct Manufacturing Period Item Materials Labor Overhead Costs 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 motorcycle helmet