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$83,000 3. Property taxes on factory$8,000 4. Office accounting salaries$33,000 5. Drum stands$36,000 6. Rent cost of office for accountants$36,000 7. Office management salaries$190,000 8. Annual fee for factory maintenance$17,000 9. Sales commissions$13,000 10. Factory machinery depreciation, straight-line$49,000 2. Compute the average manufacturing cost per drum set