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 costs and other expense data are as follows. Rent on factory equipment $11,000 Insurance on factory building 1,500 Raw materials used (plastics, polystyrene, etc.) 75,000 Utility costs for factory 900 Supplies used for general ofce 300 Wages for assembly-line workers 58,000 Depreciation on ofce equipment 800 Miscellaneous materials used (glue, thread, etc.) 1,100 Factory manager's salary 5,700 Property taxes on factory building 400 Advertising for helmets 14,000 Sales commissions 10,000 Depreciation on factory building 1,500