ControlListed here are the costs associated with the production of $1,000$ drum sets manufactured by TrueBeat.

Costs

$1.$ Plastic for casing$$$$18,000$

$2.$ Wages of assembly workers$$$$80,000$

$3.$ Property taxes on factory$$$$5,000$

$4.$ Office accounting salaries$$$$34,000$

$5.$ Drum stands$$$$32,000$

$6.$ Rent cost of office for accountants$$$$24,000$

$7.$ Office management salaries$$$$225,000$

$8.$ Annual fee for factory maintenance$$$$13,000$

$9.$ Sales commissions$$$$13,000$

$10.$ Factory machinery depreciation, straight$-$line$$$$40,000$

$2.$ Compute the average manufacturing cost per drum set.