Lott 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). Lotts monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment		$9,350
Insurance on factory building		1,740
Raw materials (plastics, polystyrene, etc.)		77,120
Utility costs for factory		920
Supplies for general office		380
Wages for assembly line workers		57,460
Depreciation on office equipment		880
Miscellaneous materials (glue, thread, etc.)		1,340
Factory managers salary		6,080
Property taxes on factory building		510
Advertising for helmets		14,750
Sales commissions		4,690
Depreciation on factory building		1,630

Prepare an answer sheet with the following column headings. 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.

Compute the cost to produce one helmet.

stuck in this problem for 3 hours now...