Oriole 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). Oriole's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $12,100 Insurance on factory building 2,500 Raw materials (plastics, polystyrene, etc.) 80,300 Utility costs for factory 1,000 Supplies for general office 300 Wages for assembly line workers 63,700 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) 1,300 Factory manager's salary 6,400 Property taxes on factory building 500 Advertising for helmets 14.400 Sales commissions 10,900 Depreciation on factory building 1,600 Cost Item Materials Labor Overhead 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 k Sales commissions Depreciation on factory building