The following information applies to the questions displayed below) Listed here are the total costs associated with the 2015 production of 1000 drum sets manufactured by TrueBeat. The drum sets sell for $500 each Costs 1. Plastic for casing-$17,000 2. Wages of assembly workers-$82,000 3. Property taxes on factory-$5.000 4 Accounting staff salaries-$35.000 5. Drum stands (1.000 stands purchased --$26.000 6. Rent cost of equipment for sales staff-$10,000 7. Upper management salones-$125,000 8. Annual flat fee for factory maintenance service-$10,000 9. Sales commissions-$15 per unit 10. Machinery depreciation, straight-line-$40.000 15. 525 points Required: 1. Classify each cost and its amount as (@) either variable or fired and (b) either product or period. (The first cost is completed as an example.) Costs Cost by Behavior Variable Fixed 17.000 82,000 S35,000 $ Cost by Function Product Period 17,000 82,000 5,000 26.000 25 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 flat fee for factory maintenance service 9. Sales commissions 10. Machinery depreciation, straight-line 10.000 40,000 201001 2. Calculate the manufacturing cost per drum set. TrueBeat Calculation of Manufacturing Cost per Drum Set For Year Ended December 31, 2015 Item Total cost Per unit cost Variable production costs 0 0 Total variable production costs Fixed production costs Total fixed production costs Total production cost $ 0 $