Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $534 each Costs 1. Plastic for casing-$18,000 2. Wages of assembly workers-$86,000 3. Property taxes on factory-$7,000 4. Accounting staff salaries-$37,000 5. Drum stands (1,000 stands purchased)-$31,000 6. Rent cost of equipment for sales staff-$48,000 7. Upper management salaries-$195,000 8. Annual flat fee for factory maintenance service-$21,000 9. Sales commissions-$15 per unit 10. Machinery depreciation, straight-line-$41,000