2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs $ 0 Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. Costs 1. Plastic for casing-$19,000 2. Wages of assembly workers,$92,000 3. Property taxes on factory-$7,000 4. Office accounting salaries,$32,000 5. Drum stands-$34,000 6. Rent cost of office for accountants,$24,000 7. Office management salaries-$190,000 8. Annual fee for factory maintenance-$21,000 9. Sales commissions-$22,000 10. Factory machinery depreciation, straight-line-$49,000