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 $11,000 2,060 84,100 960 350 59,300 900 1,270 6,300 440

Advertising for helmets 14,600 Sales commissions 10,670 Depreciation on factory building 1,670 Cost Item Materials Labor Rent on factory equipment $ i $ i $1 Insurance on factory building Raw materials used (plastics, polystyrene, etc) I. 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 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