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		$11,200
Insurance on factory building		1,650
Raw materials (plastics, polystyrene, etc.)		84,900
Utility costs for factory		930
Supplies for general office		350
Wages for assembly line workers		58,300
Depreciation on office equipment		840
Miscellaneous materials (glue, thread, etc.)		1,230
Factory managers salary		5,800
Property taxes on factory building		480
Advertising for helmets		14,400
Sales commissions		10,120
Depreciation on factory building		1,660

Product Costs Direct Direct Materials Manufacturing Period osts Rent on factory equipment Insurance on factory building Raw materials Utility costs for factony Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25) Production cost per helmet