[The following information applies to the questions displayed below.]

Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $516 each.

Costs 1. Plastic for casing$21,000 2. Wages of assembly workers$81,000. 3. Property taxes on factory$7,000 4. Accounting staff salaries$31,000 5. Drum stands (1,000 stands purchased)$41,000 6. Rent cost of equipment for sales staff$36,000 7. Upper management salaries$170,000 8. Annual flat fee for factory maintenance service$16,000 9. Sales commissions$23 per unit 10. Machinery depreciation, straight-line$43,000

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	Function
Costs	Variable	Fixed	Product	Period
Plastic for casing	$21,000		$21,000
Wages of assembly workers	?	?	?	?
Property taxes on factory	?	?	?	?
Accounting staff salaries	?	?	?	?
Drum stands	?	?	?	?
Rent cost of equipment for sales staff	?	?	?	?
Upper management salaries	?	?	?	?
Annual flat fee for factory maintenance service	?	?	?	?
Sales commissions	?	?	?	?
Machinery depreciation, straight line	?	?	?	?