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 $11,100

Insurance on factory building 1,600

Raw materials (plastics, polystyrene, etc.) 75,100

Utility costs for factory 900

Supplies for general office 300

Wages for assembly line workers 58,100

Depreciation on office equipment 800

Miscellaneous materials (glue, thread, etc.) 1,200

Factory managers salary 5,800

Property taxes on factory building 400

Advertising for helmets 14,100

Sales commissions 10,100

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

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

$enter a dollar amount

Insurance on factory building

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Raw materials

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Utility costs for factory

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Supplies for general office

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Wages for assembly line workers

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Depreciation on office equipment

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Miscellaneous materials

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Factory managers salary

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Property taxes on factory building

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Advertising for helmets

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Sales commissions

enter a dollar amount

enter a dollar amount

enter a dollar amount

enter a dollar amount

Depreciation on factory building enter a dollar amount enter a dollar amount enter a dollar amount enter a dollar amount

Please state the cost of producing a single hat