Listed here are the total costs associated with the 2011 production of 1,000 drum sets manufactured by NeatBeat. The drum sets sell for $300 each. (Assume there is no ending inventory in the year 2011.)
| Costs | |
| 1. | Plastic for casing%u2014$12,000 |
| 2. | Wages of assembly workers%u2014$60,000. |
| 3. | Property taxes on factory%u2014$6,000 |
| 4. | Accounting staff salaries %u2014 $45,000 |
| 5. | Drum stands (1,000 stands outsourced)%u2014$25,000 |
| 6. | Rent cost of equipment for sales staff%u2014$7,000 |
| 7. | Upper management salaries%u2014$100,000 |
| 8. | Annual flat fee for maintenance service%u2014$9,000 |
| 9. | Sales commissions%u2014$10 per unit |
| 10. | Machinery depreciation%u2014$10,000 |
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