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 manufackuring cost and other expense data are as follows.

Rent on factory equipment

$$11,500$

Insurance on factory building

$1,700$

Raw materials $($plastics$,$ polystyrene, etc.$)$

$77,100$

Utility costs for factory

$900$

Supplies for general office

$400$

Wages for assembly line workers

$59,700$

Depreciation on office equipment

$900$

Miscellaneous materials $($glue$,$ thread, etc.$)$

$1,500$

Factory manager's salary

Property taxes on factory building

$6,400$

$500$

$14,500$

Advertising for helmets

$10900$

Sales commissions

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.