A manufacturer incurred the following costs to make 8,000 music stands. 1. Metal used for stands-$69,000 2. Wages of workers assembling music stands-$104,000 3. Factory property taxes-$7,250 4. Advertising-$41,000 5. Office rent-$52,000 6. Office management salaries-$100,000 7. Factory maintenance cost-$17,750 8. Salesperson salaries-$18,250 9. Factory machinery depreciation-$42,000 Compute the manufacturing cost per music stand. Manufacturing costs Costs Manufacturing Cost per Music Stand Metal used for stands Wages of workers assembling music stands Factory machinery depreciation Total manufacturing costs Manufacturing cost per music stand $ 2 69 69,000 104.000 42,000 215,000