Ohno 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). Ohno's monthly manufacturing cost and other expense data are as follows. $11,700 2.100 Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office 80,100 1.000 400 Wages for assembly line workers 66,600 900 Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) 1,500 6,400 400 Factory manager's salary Property taxes on factory building Advertising for helmets 15.000 Sales commissions 10,300 1,600 Depreciation on factory building Product Costs Cost Item Direct Materials Direct Labor Manufacturir Overhead Rent on factory equipment $ Insurance on factory building Raw materials Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $ $