I just want to double check please is this correct?

Required information [The following information applies to the questions displayed below.] Listed here are the total costs associated with the production of 1.000 drum sets manufactured by TrueBeat. The drum sets sell for $440 each. Costs 1. Plastic for casing-$21,000 2. Wages of assembly workers-$87,000 3. Property taxes on factory-$5,000 4. Accounting staff salaries-$39,000 5. Drum stands (1,000 stands purchased)-$31,000 6. Rent cost of equipment for sales staff-$24,000 7. Upper management salaries-$125,000 8. Annual flat fee for factory maintenance service-$20,000 9. Sales commissions-$16 per unit 10. Machinery depreciation, straight-line-$36,000 2. Compute the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set Item Total cost Per unit cost Variable production costs Plastic for casing $ 21,000 $ 21 Wages of assembly workers 87.000 Drum stands 31,000 31 87 139,000 139 Total variable production costs Fixed production costs Property taxes on factory Annual fee for factory maintenance service Machinery depreciation 5,000 20,000 5 20 36 36.000 61 Total fixed production costs Total production cost 61,000 200.000 $ $ 200