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		$11,800
Insurance on factory building		2,400
Raw materials (plastics, polystyrene, etc.)		79,400
Utility costs for factory		1,000
Supplies for general office		400
Wages for assembly line workers		62,600
Depreciation on office equipment		900
Miscellaneous materials (glue, thread, etc.)		1,300
Factory managers salary		6,500
Property taxes on factory building		500
Advertising for helmets		14,300
Sales commissions		10,900
Depreciation on factory building		1,700