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		$11,900
Insurance on factory building		2,330
Raw materials (plastics, polystyrene, etc.)		80,500
Utility costs for factory		990
Supplies for general office		330
Wages for assembly line workers		67,000
Depreciation on office equipment		840
Miscellaneous materials (glue, thread, etc.)		1,240
Factory managers salary		6,600
Property taxes on factory building		490
Advertising for helmets		14,500
Sales commissions		10,540
Depreciation on factory building		1,650

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.

Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.)