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.) Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Misc. materials (lubricants, solders, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $ 6,000 1,500 70,000 900 300 46,000 800 1,100 5,700 400 11,000 7,000 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