Problem 19-1A

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). Ohnos monthly manufacturing cost and other expense data are as follows.

Rent on factory equipment $11,700 Insurance on factory building 2,120 Raw materials (plastics, polystyrene, etc.) 80,100 Utility costs for factory 980 Supplies for general office 410 Wages for assembly line workers 66,600 Depreciation on office equipment 880 Miscellaneous materials (glue, thread, etc.) 1,490 Factory managers salary 6,400 Property taxes on factory building 420 Advertising for helmets 15,000 Sales commissions 10,330 Depreciation on factory building 1,630

Prepare an answer sheet with the following column headings. Enter each cost item on your answer sheet, placing the dollar amount under the appropriate headings. Total the dollar amounts in each of the columns.

Product Costs Cost Item Direct Materials Direct Labor Manufacturing Overhead Period Costs 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 managers salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $ $ $ $

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Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.)

Production cost per helmet $