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 $11,600
Insurance on factory building 2,600
Raw materials (plastics, polystyrene, etc.) 83,900
Utility costs for factory 1,000
Supplies for general office 300
Wages for assembly line workers 58,200
Depreciation on office equipment 900
Miscellaneous materials (glue, thread, etc.) 1,300
Factory manager’s salary 5,900
Property taxes on factory building 500
Advertising for helmets 14,700
Sales commissions 10,200
Depreciation on factory building 1,600

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

cost item direct materials direct labor manufacturing overhead period cost