Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $519 each Costs 1. Plastic for casing-$22,000 2. Wages of assembly workers--$82,000 3. Property taxes on factory$5.000 4. Accounting staff salaries-$37,000 5. Drum stands (1,000 stands purchased)-$33,000 6. Rent cost of equipment for sales staff-$48,000 7. Upper management salaries-$185,000 8. Annual flat fee for factory maintenance service-$15,000 9. Sales Comissions-$19 per unit 10. Machinery depreciation, straight-line-$44.000 2 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 Fune of Cost by Function Costs Product Period 1. Plastic for casing 2. Wages of assembly workers 3. Property taxes on factory 4. Accounting staff salaries | 5. Drum stands 6. Rent cost of equipment for sales staff 7. Upper management salaries 8. Annual fat fee for factory maintenance service 9. Sales commissions 10. Machinery depreciation, straight-line 1 II. 1 2. Compute the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set Item Total cost Variable production costs Per unit cost Total variable production costs Fixed production costs Total fixed production costs Total production cost o so