Required information The following information applies to the questions displayed below.) Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $472 each Costs 1. Plastic for casing-$15, 000 2. Wages of assembly workers-$80,000 3. Property taxes on factory-$5,000 4. Accounting staff salaries-$32,000 5. Drum stands (1,000 stands purchased)-$33,000 6. Rent cost of equipment for sales staff-$24,000 7. Upper management salaries-$175,000 8. Annual flat fee for factory maintenance service-$21,000 9. Sales commissions-$19 per unit 10. Machinery depreciation, straight-line-$37,000 2. Calculate the manufacturing cost per drum set. Answer is complete but not entirely correct True Beat Calculation of Manufacturing Cost per Drum Set For Year Ended December 31, 2017 Per unit cost Item Total cost Variable production costs Plastic for casing Wages of assembly workers Drum stands $ 15,000$ 82,000 43,000 15 82 43 140 Total variable production costs Fixed production costs 140,000 Property taxes on factory Annual fee for maintenance service Machinery depreciation 5,000 20,000 44,000 20 Total fixed production costs 69,000 69 Total production cost $ 209,000S 209