Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. Costs 1. Plastic for casing-$17,000 2. Wages of assembly workers,$85,000 3. Property taxes on factory-$6,000 4. Office accounting salaries-$43,000 5. Drum stands-$43,000 6. Rent cost of office for accountants,$24,000 7. Office management salaries,$185,000 8. Annual fee for factory maintenance-$15,000 9. Sales commissions,$13,000 10. Factory machinery depreciation, straight-line-$45,000 Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs $ $ 0