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Listed here are the costs associated with the production of $1,000$ drum sets manufactured by TrueBeat.

Costs

Plastic for casing$-$ $$17,000$

Wages of assembly workers $-$$$87,000$

Property taxes on factory $$5,000$

Office accounting salaries $$41,000$

Drum stands $$32,000$

Rent cost of office for accountants $$48,000$

Office management salaries $$190,000$

Annual fee for factory maintenance$-$ $$18,000$

Sales commissions $-$$$14,000$

Factory machinery depreciation, straight$-$line$-$ $$40,000$

Required:

Classify each cost and its amount as either product or period. The first cost is completed as an example.