Marek Company specializes in manufacturing a unique model of bicycle helmet. The model is well accepted by consumers, and the company has a large number of orders to keep the factory production at 10,000 helmets per month (80% of its full capacity). Marek's monthly manufacturing costs and other expense data are as follows: + Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) $ 6,000 1,500 70,000 Utility costs for factory 900 Supplies for general office 300 Wages for assembly line workers 46,000 Depreciation on office equipment 800 Misc. materials (lubricants, solders, etc.) 1,100 Factory manager's salary 5,700 Property taxes on factory building 400 Advertising for helmets 11,000 Sales commissions 7,000 Depreciation on factory building 1,500 REQUIRED: Total factory overhead per month Total manufacturing costs per year Manufacturing costs per unit Total non-manufacturing costs for the month Total prime costs per month Total conversion costs per unit