Ohno Company specislizes in manufacturinga unique model of bicycle helmet. The model is weil accepted by consumers, and the compamy has enough orders to keep the factory production at 10,000 helmets per month (130\% of its full capacity). Ohno's manthly manufacturing cost and other expense data are as follows. Cost Item Manufacturins Rent on factory equipment Laber Oyerhead Insurance on factory building Riwmaterials Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials Factorymanager's salary Property taxes on factory building Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materiais Factory manager's salary Property taxes on factory building Advertising for helmets Sales comrissions Depreciation on factory building