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 at10,000helmets per month (80% of its full capacity). Ohnos monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment	$11,000
Insurance on factory building	1,500
Raw materials (plastics, polystyrene, etc.)	75,000
Utility costs for factory	900
Supplies for general office	300
Wages for assembly line workers	58,000
Depreciation on office equipment	800
Miscellaneous materials (glue, thread, etc.)	1,100
Factory managers salary	5,700
Property taxes on factory building	400
Advertising for helmets	14,000
Sales commissions	10,000
Depreciation on factory building	1,500

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
Cost Item	Direct Materials	Direct Labor	Manufacturing Overhead	Period Costs
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 managers salary
Property taxes on factory building
Advertising for helmets
Sales commissions
Depreciation on factory building
$	$	$	$

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

Production cost per helmet

$