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a unique model of bicycle helmet P1-1A Ohno Company specializes in manufacturing 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 manufacturing cost and other expense data are as follows monthly Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $11,000 1,500 75,000 900 300 58,000 800 1,100 5,700 400 14,000 10,000 1,500