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		$11,400
Insurance on factory building		2,500
Raw materials (plastics, polystyrene, etc.)		80,000
Utility costs for factory		1,000
Supplies for general office		400
Wages for assembly line workers		59,000
Depreciation on office equipment		900
Miscellaneous materials (glue, thread, etc.)		1,400
Factory managers salary		6,700
Property taxes on factory building		500
Advertising for helmets		14,500
Sales commissions		10,800
Depreciation on factory building		1,600

(a)

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