P19.1A (LO 2) 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). Ohno's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory $11,000 1,500 75,000 900 Supplies for general office Wages for assembly line workers 300 58,000 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) 1,100 Factory manager's salary 5,700 Property taxes on factory building 400 Advertising for helmets 14,000 Sales commissions Depreciation on factory building 10,000 1,500 Classify manufacturing costs into different categories and compute the unit cost 19-36 CHAPTER 19 Managerial Accounting a. DM $75,000 DL $58,000 MO $22,100 PC $25,100 Instructions a. Prepare an answer sheet with the following column headings. Product Costs Cost Direct Direct Item Materials Labor Manufacturing Overhead Period Costs Enter each cost item on your answer sheet, placing the dollar amount under the appropriate head- ings. Total the dollar amounts in each of the columns. b. Compute the cost to produce one helmet.