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

1. Plastic for casing$20,000

2. Wages of assembly workers$81,000

3. Property taxes on factory$6,000

4. Office accounting salaries$33,000

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$14,000

9. Sales commissions$13,000

10. Factory machinery depreciation, straight-line$38,000

2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs