Riverbed 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). Riverbed's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,500 Insurance on factory building 1,600 Raw materials used (plastics, polystyrene, etc.) 84,000 Utility costs for factory 910 Supplies for general office 340 Wages for assembly-line workers 62,900 Depreciation on office equipment 890 Miscellaneous materials (glue, thread, etc.) 1,400 Factory manager's salary 6,200 Property taxes on factory building 430 Advertising for helmets 14,500 Sales commissions 10,720 Depreciation on factory building 1,660 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. Cost Item Direct 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 Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building $ Product Costs Direct Labor Manufacturing Overhead $ $ $ $ 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 Materials $ Product Costs Direct Manufacturing Labor Overhead $ $ $ $ $ $ Period Costs