Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat 1. Plastic for casing-$17,000 Costs 2. Wages of assembly workers-$87,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$39,000 5. Drum stands-$28,000 6. Rent cost of office for accountants-$36,000 7. Office management salaries-$135,000 8. Annual fee for factory maintenance-$20,000 9. Sales commissions-$12,000 10. Factory machinery depreciation, straight-line-$37,000