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Splish Brothers 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). Splish Brothers's monthly manufacturing costs and other expense data are as follows. $11.000 Rent on factory equipment Insurance on factory building 2,060 Raw materials used (plastics, polystyrene, etc.) 84 100 Utility costs for factory 960 350 Supplies used for general office Wages for assembly-line workers Depreciation on office equipment 59.300 900 Miscellaneous materials used (glue, thread, etc.) 1.270 6,300 440 Factory manager's salary Property taxes on factory building Advertising for helmets 14,600 Sales commissions 10,670 Depreciation on factory building 1.670 Product COSTS Direct Materials Direct Labor Cost Item Rent on factory equipment $ Insurance on factory building Raw materials used (plastics, polystyrene, etc.) Utility costs for factory Supplies for general office Wages for assembly-line workers Depreciation on office equipment Miscellaneous materials used (glue, thread, etc.) Factory manager's salary Property taxes on factory building Advertising for helmets uestion 1 of 2 - /50 Direct Materials Direct Labor Manufacturing Overhead Period Costs $ $ 1 $ $ Advertising for helmets Sales commissions Depreciation on factory building $

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