Crane 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). Crane's monthly manufacturing cost and other expense data are is follows. Insurance on factory building Utility costs for factory Supplies for general offce Wages for assembly line workers Depreciation on office equipment. Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for heimets