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 Required: 1. Classify each cost and its amount as (a) either variable or fixed and (b) either product or period. (The first cost is completed as an example.) Costs T Plastic for casing Wanes of assembly workers Cost by Behavior Variable Fixed 20,000 $ Cost by Function Product Period 20,000 Cost by Behavior Cost by Function Period Costs Variable: Fixed Product 1. Plastic for casing $ 20,000 $ 20,000 2. Wages of assembly workers 3. Property taxes on factory 4. 10 Accounting staff salaries Drum stands 5. 6. Rent cost of equipment for sales staff 7. Upper management salaries, 8. Annual flat fee for factory maintenance service 9. Sales commissions 10. Machinery depreciation, straight-line