Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $500 each. Costs 1. Plastic for casing$17,000 2. Wages of assembly workers$82,000 3. Property taxes on factory$5,000 4. Accounting staff salaries$35,000 5. Drum stands (1,000 stands purchased)$26,000 6. Rent cost of equipment for sales staff$10,000 7. Upper management salaries$125,000 8. Annual flat fee for factory maintenance service$10,000 9. Sales commissions$15 per unit 10. Machinery depreciation, straight-line$40,000