Required information [The following information applies to the questions displayed below.] Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $526 each. Costs 1. Plastic for casing-$16,000 2. Wages of assembly workers-$85,000 3. Property taxes on factory-$5,000 4. Accounting staff salaries-$31,000 5. Drum stands (1,000 stands purchased)-$29,000 6. Rent cost of equipment for sales staff-$36,000 7. Upper management salaries-$215,000 8. Annual flat fee for factory maintenance service-$13,000 9. Sales commissions-$17 per unit 10. Machinery depreciation, straight-line-$40,000 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 0 0 Total variable production costs Fixed production costs 0 0 Total fixed production costs Total production cost $ $ 0 $ 0