Martinez 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). Martinez's monthly manufacturing cost and other expense data are as follows Rent on factory equipment $11.500 Insurance on factory building 2490 Raw materials used (plastics, polystyrene, etc) 79,700 Utility costs for factory 910 Supplies for general office 340 Wages for assembly-line workers 63.700 Depreciation on office equipment 840 Miscellaneous materials (glue, thread, etc) 1220 Factory manager's salary 6,400 Property taxes on factory building 480 Advertising for helmets 14.500 Sales commissions 10,600 Depreciation on factory building 1.600