Listed here are the total costs associated with the 2015 production of 15,000 Blu-ray Discs (BDs) manu- factured by Maxwell. The BDs sell for $18 each M SET B -1B tion, and Variable or Fixed Product or Period Costs Variable Fixed Product Period $1,500 $1,500 I. Plastic for BDs $1,500.. 2. Wages of assembly workers-$30,000.... 3. Cost of factory rent $6,750 5. Labeling-$0.25 per BD... 6. Cost of office equipment rent- $1,050... . 7. Upper management salaries-$120,000 8. Annual fixed fee for cleaning service $4,520 9. Sales commissions--$0.50 per BD . 1O. Machinery depreciation, straight-line$18,000