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). Ohno's monthly manufacturing cost and other expense data are as follows. Renton factory equipment $12,100 Insurance on factory building 2,500 Raw materials (plastics, polystyrene, etc.) 77,700 Utility costs for factory 1.000 Supplies for general office 400 Wages for assembly line workers 66,400 Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary 6,500 Property taxes on factory building Advertising for helmets 14.700 Sales commissions 10.400 Depreciation on factory building 1.700 900 1.500 400 Enter each cost item on your answer sheet placing the dollar amount under the appropriate headings. Total the dotar amounts in each of the columns. Product Costs Direct Labor Direct Materials Cost Item Manufacturing Overhead Rent on factory equipment $ $ Insurance on factory building Raw materials Utility costs for factory Supplies for general office Wages for assembly fine 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