BUS 1B 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.) Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $529 each. Costs 1. Plastic for casingâ€”$21,000 2. Wages of assembly workersâ€”$89,000. 3. Property taxes on factoryâ€”$8,000 4. Accounting staff salariesâ€”$35,000 5. Drum stands (1,000 stands purchased)â€”$42,000 6. Rent cost of equipment for sales staffâ€”$24,000 7. Upper management salariesâ€”$195,000 8. Annual flat fee for factory maintenance serviceâ€”$17,000 9. Sales commissionsâ€”$18 per unit 10. Machinery depreciation, straight-lineâ€”$41,000
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