Listed here are the total costs associated with the 2011 production of 1,000 drum sets manufactured by NeatBeat. The drum sets sell for $300 each. (Assume there is no ending inventory in the year 2011.) Costs 1. Plastic for casing$12,000 2. Wages of assembly workers$60,000. 3. Property taxes on factory$6,000 4. Accounting staff salaries $45,000 5. Drum stands (1,000 stands outsourced)$25,000 6. Rent cost of equipment for sales staff$7,000 7. Upper management salaries$100,000 8. Annual flat fee for maintenance service$9,000 9. Sales commissions$10 per unit 10. Machinery depreciation$10,000 Required: 1. Classify each cost and its amount as (a) either fixed or variable and (b) either product or period. (The first cost is completed as an example.) (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.) Cost by Behavior Cost by Function Costs Variable Fixed Product Period 1. Plastic for casing $ 12,000 $ 12,000 2. Wages of assembly workers 3. Property taxes on factory $ 4. Accounting staff salaries $ 5. Drum stands 6. Rent cost of equipment for sales staff 7. Upper management salaries 8. Annual flat fee paid for maintenance service 9. Sales commissions 10. Machinery depreciation ask instructorcheck my workeBook Links (2)references Problem 14-2A Part 2 2. Compute the manufacturing cost per drum set. (Omit the "$" sign in your response.)