Answer and Explanation:
The preparation of the answer sheet is presented below;
                                  <u>Product Costs
</u>
<u>
Cost Item                           Direct          Direct    Manufacturing   Period
</u>
<u>                                         Materials       Labor    Overhead          Costs
</u>
Rent on factory 
equipment                                                      $11,500  
Insurance 
on factory building                                  $1,780
Raw materials     $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                        $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
<u>Total                                $80,800     $59,700   $23,930      $26,950  </u>
Now  cost to produce one helmet is 
= Total cost to produced ÷ number of helmets produced 
= ($80,800 + $59,700 + $23,930) ÷ (10,000)
= ($164,430)  ÷ (10,000)
= $16.44