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 $11,200
Insurance on factory building $1,780
Raw materials (plastics, polystyrene, etc.) $80,800
Utility costs for factory $920
Supplies for general office $320
Wages for assembly line workers $59,700
Depreciation on office equipment $830
Miscellaneous materials (glue, thread, etc.) $1,470
Factory manager's salary $6,200
Property taxes on factory building $420
Advertising for helmets $14,900
Sales commissions $10,900
Depreciation on factory building $1,640

Required:
Compute the cost to produce one helmet.