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

Insurance on factory building

Raw materials used $($plastics$,$ polystyrene, etc.$)$

Utility costs for factory

Supplies used 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 rommissions

$$11,000$

$2,060$

$84,100$

$960$

$350$

$59,300$

$900$

$1,270$

$6,300$

$440$

$14,600$

$10670$

$1670$