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. Rent on factory equipment $11,800 Insurance on factory building 1,900 Raw materials (plastics, polystyrene, etc.) 78,000 900 Utility costs for factory Supplies for general office Wages for assembly line workers 300 62,300 800 Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) 1,400 Factory manager's salary 6,700 Property taxes on factory building 400 14,800 Advertising for helmets Sales commissions 11,000 Depreciation on factory building 1,700 Product Costs Direct Materials Direct Labor Manufacturii Overhead Cost Item 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 manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $ $ $ $ Period Costs $ Compute the cost to produce one helmet. (Round answer to 2 decimal places, eg. 15.25.) Production cost per helmet $