product costs:

direct materials, direct labor, manufacturing overhead, period cost

Shamrock 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). Shamrock's monthly manufacturing costs and other expense data are as follows $11.000 1.880 78,300 920 310 Rent on factory equipment Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies used for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions 67,100 860 1,350 5,800 400 14.500 10,790 Depreciation on factory building 1,650 Shamrock 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). Shamrock's monthly manufacturing costs and other expense data are as follows $11.000 1.880 78,300 920 310 Rent on factory equipment Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies used for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions 67,100 860 1,350 5,800 400 14.500 10,790 Depreciation on factory building 1,650