Windsor 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$).$ Windsor's monthly manufacturing costs and other expense data are as follows.

$\backslash$table$[[$Rent on factory equipment,$$11,000$

PLEASE ANSWER PART B ONLY