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 $11,400 Insurance on factory building 1,740 Raw materials (plastics, polystyrene, etc.) 80,500 Utility costs for factory 980 Supplies for general office 320 Wages for assembly line workers 65,700 Depreciation on office equipment 830 Miscellaneous materials (glue, thread, etc.) 1,400 Factory manager's salary 6,600 Property taxes on factory building 420 Advertising for helmets 14,600 Sales commissions 10,950 Depreciation on factory building 1,640 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 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. Product Costs Direct Materials Direct Labor Manufacturing Overhead Period Costs $ $ $ $ Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.) Production cost per helmet $ $