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-$82,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$35,000 5. Drum stands-$26,000 6. Rent cost of office for accountants-$10,000 7. Office management salaries-$125,000 8. Annual fee for factory maintenance-$10,000 9. Sales commissions-$15,000 10. Factory machinery depreciation, straight-line-$40,000 Calculation of Manufacturing Cost per Drum Set Manufacturing costs Plastic for casing Wages of assembly workers Property taxes on factory Drum stands $ 17,000 82,000 5,000 26,000 10,000 Total manufacturing costs 140,000