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). Ohnoâs monthly manufacturing cost and other expense data are as follows. Rent on factory equipment $11,900
Insurance on factory building 2,300
Raw materials (plastics, polystyrene, etc.) 80,500
Utility costs for factory 1,000
Supplies for general office 300
Wages for assembly line workers 67,000
Depreciation on office equipment 800
Miscellaneous materials (glue, thread, etc.) 1,200
Factory managerâs salary 6,600
Property taxes on factory building 500
Advertising for helmets 14,500
Sales commissions 10,500
Depreciation on factory building 1,700

Required:
Prepare an answer sheet with the following column headings:

Cost Item Direct Materials Direct Labor Manufacturing Overhead Period Costs