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		$12,000
Insurance on factory building		1,600
Raw materials (plastics, polystyrene, etc.)		80,000
Utility costs for factory		1,000
Supplies for general office		400
Wages for assembly line workers		59,300
Depreciation on office equipment		900
Miscellaneous materials (glue, thread, etc.)		1,400
Factory managers salary		6,800
Property taxes on factory building		400
Advertising for helmets		14,500
Sales commissions		10,200
Depreciation on factory building		1,700

Compute the cost to produce one helmet. (Round answer to 2 decimal places, eg. 15.25.) Production cost per helmet $