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

Plastic for casing $$18,000$

Costs

Wages of assembly workers $-$$$87,000$

Property taxes on factory $$7,000$

Office accounting salaries $$37,000$

Drum stands $-$$$28,000$

Rent cost of office for accountants $-$$$24,000$

Office management salaries $$140,000$

Annual fee for factory maintenanc$-$ $$18,000$

Sales commissions $$15,000$

Factory machinery depreciation, straight$-$line $-$$$37,000$

Compute the average manufacturing cost per drum set.

$\backslash$table$[[$Calculation of Manufacturing Cost per Drum Set$],[$Manufacturing costs$],[$Plastic for casing,$$,18,000],[$Wages of assembly workers,,$87,000],[$Property taxes on factory,,$7,000],[8,,37,000],[$Drum stands,,$28,000],[,24,000],[,140,000],[,18,000],[$Total manufacturing costs,$$,359,000],[,15,000],[$Factory machinery depreciation,$$,37,000]]$