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-$86,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$36,000 5. Drum stands-$33,000 6. Rent cost of office for accountants,$48,000 7. Office management salaries-$145,000 8. Annual fee for factory maintenance-$19,000 9. Sales commissions-$25,000 10. Factory machinery depreciation, straight-line-$35,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs