Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $422 each.

	Costs
1.	Plastic for casing$17,000
2.	Wages of assembly workers$82,000
3.	Property taxes on factory$4,000
4.	Accounting staff salaries$34,000
5.	Drum stands (1,000 stands purchased)$31,000
6.	Rent cost of equipment for sales staff$24,000
7.	Upper management salaries$125,000
8.	Annual flat fee for factory maintenance service$20,000
9.	Sales commissions$12 per unit
10.	Machinery depreciation, straight-line$38,000

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.)

olem 18-1A Part 1 ired: ssify each cost and its amount as (a) either variable or fixed and (b) either product or period. (The first mple.) Cost by Behavior Variable Fixed 17,000 Cost by Function Product Period 17,000 COSIS $ $ Costs Plastic for casing Wages of assembly workers Property taxes on factory Accounting staff salaries Drum stands Rent cost of equipment for sales staff Upper management salaries Annual flat fee for factory maintenance service Sales commissions Machinery depreciation straight-line III