Sage Hill 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). Sage Hill's monthly manufacturing costs and other expense data are as follows. $11,500 2,490 77,400 910 380 62.300 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 Depreciation on factory building 890 1.410 6.100 420 14,400 10,600 1,670 (a) (b) Compute the cost to produce one helmet. (Round answer to 2 decimal places, eg. 15.25.) Production cost per helmet