I have already posted this question once and I got a response with wrong answers and not filled out compleatly. Everything filled in with both tables is correct this far.

Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $541 each.

Costs

1.

Plastic for casing$17,000

2.

Wages of assembly workers$90,000.

3.

Property taxes on factory$6,000

4.

Accounting staff salaries$34,000

5.

Drum stands (1,000 stands purchased)$27,000

6.

Rent cost of equipment for sales staff$24,000

7.

Upper management salaries$210,000

8.

Annual flat fee for factory maintenance service$13,000

9.

Sales commissions$26 per unit

10.

Machinery depreciation, straight-line$45,000

		Cost by Behavior		Cost by Function
	Costs	Variable	Fixed	Product	Period
1.	Plastic for casing	$17,000		$17,000
2.	Wages of assembly workers
3.	Property taxes on factory		$6,000
4.	Accounting staff salaries
5.	Drum stands	27,000
6.	Rent cost of equipment for sales staff		24,000
7.	Upper management salaries		210,000
8.	Annual flat fee for factory maintenance service		13,000
9.	Sales commissions	26,000
10.	Machinery depreciation, straight-line		45,000

2.	Calculate the manufacturing cost per drum set.

TrueBeat
Calculation of Manufacturing Cost per Drum Set
For Year Ended December 31, 2015
Item	Total cost	Per unit cost
Variable production costs
	$17,000
	90,000
Total variable production costs	107,000	0
Fixed production costs
Total fixed production costs	0	0
Total production cost	$107,000	$0