Splish Brothers 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). Splish Brothers's monthly manufacturing costs and other expense data are as follows Rent on factory equipment Que Acco $12,000 Que Accou Insurance on factory building 2,460 Raw materials used (plastics, polystyrene, etc.) 80,000 View Accour Utility costs for factory 970 Supplies used for general office 360 Ques Account Wages for assembly-line workers 59,000 Depreciation on office equipment 910 Quest Account Miscellaneous materials used (glue, thread, etc.) 1,400 Factory manager's salary 6,700 Questi Accountin Property taxes on factory building 470 Advertising for helmets 14,500 Questic Accounting Sales commissions 10,790 Depreciation on factory building 1,600 Questio 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 Product Costs Direct Man Labor