Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $515 each. 1. Plastic for casing-$20,000 2. Wages of assembly workers-$90,000 3. Property taxes on factory-$6,000 4. Accounting staff salaries-$37,000 Costs 5. Drum stands (1,000 stands purchased)-$35,000 6. Rent cost of equipment for sales staff-$48,000 7. Upper management salaries-$165,000 8. Annual flat fee for factory maintenance service-$16,000 9. Sales commissions-$21 per unit 10. Machinery depreciation, straight-line-$48,000 2. Calculate the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set For Year Ended December 31, 2017 Item Variable production costs Total cost Per unit cost Calculation of Manufacturing Cost per Drum Set For Year Ended December 31, 2017 Item Variable production costs Total variable production costs Fixed production costs Total fixed production costs Total production cost Total cost Per unit cost