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		$11,800
Insurance on factory building		1,900
Raw materials (plastics, polystyrene, etc.)		78,000
Utility costs for factory		930
Supplies for general office		330
Wages for assembly line workers		62,300
Depreciation on office equipment		830
Miscellaneous materials (glue, thread, etc.)		1,350
Factory managers salary		6,700
Property taxes on factory building		430
Advertising for helmets		14,800
Sales commissions		11,020
Depreciation on factory building		1,700 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. Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.)