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

Costs

Plastic for casing$-$ $$18,000$

Wages of assembly workers $-$$$89,000$

Property taxes on factory $-$$$6,000$

Office accounting salaries $-$$$38,000$

Drum stands $-$$$42,000$

Rent cost of office for accountants $$36,000$

Office management salaries $$$125,000$

Annual fee for factory maintenance$-$ $$13,000$

Sales commissions $-$$$14,000$

Factory machinery depreciation, straight$-$line$-$ $$36,000$

Compute the average manufacturing cost per drum set.