Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat.

Costs

1. Plastic for casing$21,000

2. Wages of assembly workers$81,000

3. Property taxes on factory$6,000

4. Office accounting salaries$40,000

5. Drum stands$33,000

6. Rent cost of office for accountants$24,000

7. Office management salaries$180,000

8. Annual fee for factory maintenance$20,000

9. Sales commissions$26,000

10. Factory machinery depreciation, straight-line$36,000