Par Play Company, a manufacturer of driver golf clubs, started production in November 2016. For the preceding 5 years, Par Play had been a retailer of sports equipment. After a thorough survey of driver golf club markets, Par Play decided to turn its retail store into a driver golf dub factory. Raw materials cost for a driver will total $24 per driver. Workers on the production lines are paid on average $16 per hour. A driver usually takes 2 hours to complete. In addition, the rent on the equipment used to produce drivers amounts to $1, 830 per month. Indirect materials cost $5 per driver. A supervisor was hired to oversee production; her monthly salary is $4, 200. Janitorial costs are $2,000 monthly. Advertising costs for the drivers $6, 180 per be month. The factory building depreciation expense is $9, 960 per year. Property taxes on the factory building will be $7, 200 per year. Prepare an answer sheet assuming that Par Play manufactures, on average, 2, 600 drivers per month, enter each cost item on your answer sheet, placing the dollar amount per month under the appropriate headings. Total the dollar amounts in each of the columns. (Round answers to 0 decimal places, e.g. 125.) Calculate the cost to produce one driver. (Round answer to 2 decimal places, e.g. 15.25.)