Sheridan 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 (Box of its full capacity. Sheridan's monthly manufacturing cost and other expense data are as follows $12.000 1.600 B0.000 1.000 400 59,300 Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc) Utility costs for factory Supplies for general office Wages for assembly line worlars Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary R Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 900 1,400 6.800 400 14.500 10.200 1.700 Product Costs Direct Cost Item Direct Materials Manufacturing Overhead Rent on factory equipment Insurance on factory building Raw materials Utility costs for factory Supplies for general ofhce Wages for assembly line workers Depreciation on the equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building