Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing-$18,000 Costs 2. Wages of assembly workers-$90,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$32,000 5. Drum stands-$40,000 6. Rent cost of office for accountants-$24,000 7. Office management salaries-$205,000 8. Annual fee for factory maintenance-$15,000 9. Sales commissions-$15,000 10. Factory machinery depreciation, straight-line-$39,000 Costs $ 1. Plastic for casing 2. Wages of assembly workers 3. Property taxes on factory 4. Office accounting salaries 5. Drum stands 6. Rent cost of office for accountants 7. Office management salaries 8. Annual fee for factory maintenance 9. Sales commissions 10. Factory machinery depreciation, straight-line Product Period 18,000 + 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs