They produce 10,000 helmets per month.

Direct Materials Product Costs Direct Labor Manufacturing Overhead Period Costs Cost Item Rent on factory equipment 11200 $ $ $ Insurance on factory building 1700 Raw materials 84900 Utility costs for factory 900 Supplies for general office 400 Wages for assembly line workers 58300 Depreciation on office equipment 800 Miscellaneous materials 1200 Factory manager's salary 5800 Property taxes on factory building 500 Advertising for helmets 14400 Sales commissions 10100 Depreciation on factory building 1700 84900 58300 23000 $ $ 25700 Click if you would like to Show Work for this question: Open Show Work (b) Compute the cost to produce one helmet. (Round answer to 2 decimal places, e.g. 15.25.) Production cost per helmet