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 $11,300 Insurance on factory building 2,420 Raw materials (plastics, polystyrene, etc.) 83,200 Utility costs for factory 970 Supplies for general office 390 Wages for assembly line workers 58,200 Depreciation on office equipment 850 Miscellaneous materials (glue, thread, etc.) 1,390 Factory managers salary 6,200 Property taxes on factory building 440 Advertising for helmets 14,700 Sales commissions 10,630 Depreciation on factory building 1,660