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. Rent on factory equipment $12,000 Insurance on factory building 1,600 Raw materials (plastics, polystyrene, etc.) 80,000 Utility costs for factory 1,000 Supplies for general office 400 Wages for assembly line workers 59,300 Depreciation on office equipment 900 Miscellaneous materials (glue, thread, etc.) 1,400 Factory manager's salary 6,800 Property taxes on factory building 400 Advertising for helmets 14,500 Sales commissions 10,200 Depreciation on factory building 1,700 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. Product Costs Direct Materials Direct Labor Manufacturing Overhead Period Costs Cost Item 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 Advertising for helmets Sales commissions Depreciation on factory building