Pronghorn 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). Pronghorn's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,000 Insurance on factory building 2,540 Raw materials used (plastics, polystyrene, etc.) 80,300 Utility costs for factory 950 Supplies for general office 310 Wages for assembly-line workers 63,700 Depreciation on office equipment 840 Miscellaneous materials (glue, thread, etc.) 1,310 Factory manager's salary 6,400 Property taxes on factory building 470 Advertising for helmets 14,400 Sales commissions 10,880 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 Direct Cost Item Materials 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 manager's salary Product Costs Direct Labor Manufacturing Overhead Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building Product Costs Direct Direct laterials Labor $ Manufacturing Period Overhead Costs