ive already completed part a if you can just give me the solution for B

Shamrock Company specializes in manufacturing a unique model of bicycle belmet. 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). Shamrock's monthly manufacturing costs and other expense data are as follows. 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. Your answer is incorrect. Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.) Production cost per helmet