Sage Hill 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). Sage Hill's monthly manufacturing costs and other expense data are as follows. Rent on factory equipment $11,500 Insurance on factory building 2,490 Raw materials used (plastics, polystyrene, etc.) 77,400 Utility costs for factory 910 Supplies used for general office 380 Wages for assembly-line workers 62,300 Depreciation on office equipment 890 Miscellaneous materials used (glue, thread, etc.) 1,410 Factory manager's salary 6,100 Property taxes on factory building 420 Advertising for helmets 14,400 Sales commissions 10,600 Depreciation on factory building 1,670 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 Rent on factory equipment Direct Materials Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies 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 Depreciation on factory building Product Costs Direct Labor Mar C JA 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. to Direct Materials Product Costs Direct Labor Manufacturing Overhead 6 S GA Period Costs