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

Rent on factory equipment $11,300

Insurance on factory building 2,420

Raw materials (plastics, polystyrene, etc.) 83,200

Utility costs for factory 970

Supplies for general office 390

Wages for assembly line workers 58,200

Depreciation on office equipment 850

Miscellaneous materials (glue, thread, etc.) 1,390

Factory managers salary 6,200

Property taxes on factory building 440

Advertising for helmets 14,700

Sales commissions 10,630

Depreciation on factory building 1,660

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.