Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Calculation of Manufacturing Cost per Drum Set } \\ \hline Manufacturing costs \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Costs } & Product & Period \\ \hline 1. Plastic for casing & & \\ \hline 2. Wages of assembly workers & & \\ \hline 3. Property taxes on factory & & \\ \hline 4. Office accounting salaries & & \\ \hline 5. Drum stands & & \\ \hline 6. Rent cost of office for accountants & & \\ \hline 7. Office management salaries & & \\ \hline 8. Annual fee for factory maintenance & & \\ \hline 9. Sales commissions & & \\ \hline 10. Factory machinery depreciation, straight-line & & \\ \hline \end{tabular}