Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $497 each. Costs 1. Plastic for casing-$23,000 2. Wages of assenbly workers-$83,080 3. Property taxes on factory $5,880 4. Accounting staff salaries-$38,000 5. Drum stands (1,00e stands purchased)-$39,ee 6. Rent cost of equipment for sales staff-$36,0 7. Upper management salaries-$178,000 8. Annual flat fee for factory maintenance service-$17,e00 9. Sales commissions-$13 per unit 10. Machinery depreciation, straight-line-$45,e09 Required 1. Classify each cost and its amount as (a) either variable or fixed and (ojelther product or period. (The first cost is completed as an example. Cost by Behavior Variab Cost by Function Product Costs Fixed Period 1Plastic lor cansing 2 Wages of assembly workers 3 Property taxes on factory 23,000 23.000 Accounting statt salaries 5 Drum stands TRent onst of euinment for sales statf 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. Cost by Behavior Cost by Function Costs Variable Fixed Product Period 1 Plastic for casing 2 Wages of assembly workers 3 Property taxes on factory 4 Accounting stalf salaries 5 Drum stands 6 Rent cost of equipment for sales statf 7 Upper management salanies 8 Annual flat fee for factory maintenance service 9 Sales commissions 10 Machinery depreciation, straight-ine S 23,000 S 23,000 2. Calculate the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set For Year Ended December 31, 2017 Item Total cost Per unit cost Variable production costs Total variable production costs Fixed production costs Total fixed production costs Total production cost