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. $12,000 2.330 80.500 990 330 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 commissions 67,000 840 1.240 6,600 490 14.500 10,540 Depreciation on factory building 1.650 Compute the cost to produce one helmet. (Round answer to 2 decimal places, e8. 15.25) Production cost per helmet $