Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing-$22,000 Costs 2. Wages of assembly workers-$87,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$33,000 5. Drum stands-$43,000 6. Rent cost of office for accountants-$36,000 7. Office management salaries-$210,000 8. Annual fee for factory maintenance-$19,000 9. Sales commissions-$18,000 10. Factory machinery depreciation, straight-line-$44,000 Problem 14-1A (Algo) Part 2 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs