Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $542 each 1. Plastic for casing-$22,000 2. Wages of assembly workers-$80,000 3. Property taxes on factory-$6,000 4. Accounting staff salaries-$39,000 s. Drum standa (1, 000 stands purchased)-428,000 6. Rent coat of equipment for sales staff-$24,000 7. Upper management aalaries-$220, 000 8. Annual flat fee for factory maintenance service-$12, 000 9. Sales commissions-$19 per unit 10. Hachinery depreciation, straight-1ine-$47,000