CostS 1. Plastic for casing-$16,000 2. Wages of assembly workers-$84,000 3. Property taxes on factory-$4,000 4. Accounting staff salaries-$33,000 5. Drum stands (1,000 stands purchased)-$27,000 6. Rent cost of equipment for sales staff-$36,000 7. Upper management salaries-$140,000 8. Annual flat fee for factory maintenance service-$15, 0 9. Sales commissions-$20 per unit 10. Machinery depreciation, straight-line-$35,000 2. Calculate the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum S et For Year Ended December 31, 2017 Item Total cost Per unit cost Variable production costs Total variable production costs Fixed production costs Total fixed production costs Total production cost