Required information

Problem 1-1A Cost computation, classification, and analysis LO C2, C3

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

Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $543 each.

	Costs
1.	Plastic for casing$21,000
2.	Wages of assembly workers$89,000
3.	Property taxes on factory$7,000
4.	Accounting staff salaries$38,000
5.	Drum stands (1,000 stands purchased)$41,000
6.	Rent cost of equipment for sales staff$36,000
7.	Upper management salaries$185,000
8.	Annual flat fee for factory maintenance service$16,000
9.	Sales commissions$19 per unit
10.	Machinery depreciation, straight-line$46,000

		Cost by Behavior		Cost by Function
	Costs	Variable	Fixed	Product	Period
1.	Plastic for casing	$21,000		$21,000
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