Kingbird 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). Kingbird's monthly manufacturing costs and other expense data are as follows. Rent on factory equipment $11,500 Insurance on factory building 2,090 Raw materials used (plastics, polystyrene, etc.) 80,100 Utility costs for factory 990 Supplies used for general office 410 Wages for assembly-line workers 59,000 Depreciation on office equipment 900 Miscellaneous materials used (glue, thread, etc.) 1,480 Factory manager's salary 5,900 Property taxes on factory building 400 Advertising for helmets 14,500 Sales commissions 10,830 Depreciation on factory building 1,640 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. Product Costs Cost Item Direct Materials Direct Labor Man Rent on factory equipment $ $ $ Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly-line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.) Production cost per helmet $