below.] Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing-$19,000 Costs 2. Wages of assembly workers-$85,000 3. Property taxes on factory-$7,000 4. Office accounting salaries-$37,000 5. Drum stands-$34,000 6. Rent cost of office for accountants-$24,000 7. Office management salaries-$175,000 8. Annual fee for factory maintenance-$21,000 9. Sales commissions-$25,000 10. Factory machinery depreciation, straight-line-$46,000