Teal Mountain 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). Teal Mountain's monthly manufacturing costs and other expense data are as follows. Rent on factory equipment $12,000 Insurance on factory building 2,330 Raw materials used (plastics, polystyrene, etc.) 80,500 Utility costs for factory 990 Supplies used for general office 330 Wages for assembly-line workers 67,000 Depreciation on office equipment 840 Miscellaneous materials used (glue, thread, etc.) 1,240 Factory manager's salary 6.600 Property taxes on factory building 4901 Advertising for helmets 14,500 Sales commissions 10.540 Depreciation on factory building 1,650