Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $494 each. Costs 1. Plastic for casing-$20,000 2. Wages of assembly workers-$81,000. 3. Property taxes on factory $6,000 4. Accounting staff salaries-$34,000 5. Drum stands (1,000 stands purchased)-$32,000 6. Rent cost of equipment for sales staff-$36,000 7. Upper management salaries-$175,000 8. Annual flat fee for factory maintenance service-$15,000 9. Sales commissions-$15 per unit 10. Machinery depreciation, straight-line-$39,000