1. Plastic for casing-$21,000 Costs 2. Wages of assembly workers-$90,000 3. Property taxes on factory-$4,000 4. Office accounting salaries-$41,000 5. Drum stands-$33,000 6. Rent cost of office for accountants-$24,000 7. Office management salaries-$130,000 8. Annual fee for factory maintenance-$13,000 9. Sales commissions-$22,000 10. Factory machinery depreciation, straight-line-$45,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Plastic for casing Wages of assembly workers Drum stands Property taxes on factory Annual fee for factory maintenance Factory machinery depreciation $ 21,000 90,000 33,000 4,000 13,000 45,000 Total manufacturing costs $ 206,000 Number of drum sets produced 1,000