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Classify manufacturing costs into different categories and compute the unit cost. P19.1A (LO 2) Ohno 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). Ohno's monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,000 Insurance on factory building 1,500 Raw materials (plastics, polystyrene, etc.) 75,000 Utility costs for factory 900 Supplies for general office 300 Wages for assembly line workers 58,000 Depreciation on office equipment 800 Miscellaneous materials (glue, thread, etc.) 1,100 Factory manager's salary 5,700 Property taxes on factory building 400 Advertising for helmets 14.000 Sales commissions 10,000 Depreciation on factory building 1,500 19-36 CHAPTER 19 Managerial Accounting Instructions a. Prepare an answer sheet with the following column headings. a. DM $75,000 DL $58,000 MO $22,100 PC $25,100 Cost Item Direct Materials Product Costs Direct Manufacturing Labor Overhead Period Costs Enter each cost item on your answer sheet, placing the dollar amount under the appropriate head- ings. Total the dollar amounts in each of the columns. b. Compute the cost to produce one helmet