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Problem 14-01A 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. $ 11,400 1,700 80,500 1,000 Rent on factory equipment Insurance on factory building Raw materials (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly line workers Depreciation on office equipment Miscellaneous materials (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building 300 65,700 800 1,400 6,600 400 14,600 11,000 1,600 Direct Materials Product Costs Direct Labor Manufacturing Overhead Period Costs Cost Item Rent on factory equipment $ $ $ insurance on factory building Raw materials Utility costs for factory Supplies for general office Nages for assembly line workers Depreciation on office equipment Miscellaneous materials Factory manager's salary Property taxes on factory building Advertising for helmets Sales commissions Depreciation on factory building