Answer:
cost per helmet: $17.52
Explanation:
The manufacturing cost only should be considered that is overhead,labor and materials.
Overhead
Rent on factory equipment              11,300
Depreciation on factory building          1,600
Property taxes on factory building          500
Miscellaneous materials (glue, thread, etc.) 1,300
Factory manager’s salary                6,500
Insurance on factory building             1,700
Utility costs for factory                  1,000
Depreciation on office equipment          800 Â
Total Overhead: Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 24,700
Raw materials (plastics, polystyrene, etc.) 84,800
Wages for assembly line workers        65,700
Total Manufacturing Cost              175,200
helmet produced: 10,000
cost per Helment: 175,200 / 10,000 = $17.52