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 2,500 Raw materials (plastics, polystyrene, etc.) 77,400 Utility costs for factory 900 Supplies for general office 400 Wages for assembly line workers 62,300 Depreciation on office equipment 900 Miscellaneous materials (glue, thread, etc.) 1,400