P1 -1B Agler Company specializes in manufacturing motorcycle helmets. The compa- ny has enough orders to keep the factory production at 1,000 motorcycle helmets per month. Agler's monthly manufacturing cost and other expense data are shown on the next page. Maintenance costs on factory building $ 1,500 Factory manager's salary 5,500 Advertising for helmets 8,000 Sales commissions 4,000 Depreciation on factory building 700 Rent on factory equipment 6,000 Insurance on factory building 3,000 Raw materials (plastic, polystyrene, etc.) 25,000 Utility costs for factory 800 Supplies for general ofce 200 Wages for assembly line workers 54,000 Depreciation on ofce equipment 500 Miscellaneous materials (glue, thread, etc.) 2,000 Instructions (a) Prepare an answer sheet with the following column headings. Product Costs Cost Direct Direct Manufacturing Period Item Materials Labor Overhead Costs Enter each cost item on your answer sheet, placing the dollar amount under the ap- propriate headings. Total the dollar amounts in each of the columns