Larkspur 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). Larkspur's monthly manufacturing costs and other expense data are as follows. Rent on factory equipment Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies used for general office Wages for assembly-line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $12,000 1,650 84,900 930 350 58,300 840 1,230 5,800 430 14,400 10,120 1,660 Cost Item 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 Property taxes on factory building Advertising for helmets Direct Materials ||||| Product Costs Direct Labor Manufacturing: Overhead Period Costs 0000 Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building eTextbook and Media Compute the cost to produce one helmet. (Round answer to 2 decimal places, eg 15.25) Production cost permet 1