Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. Costs 1. Plastic for casing$16,000 2. Wages of assembly workers$84,000 3. Property taxes on factory$5,000 4. Office accounting salaries$38,000 5. Drum stands$29,000 6. Rent cost of office for accountants$48,000 7. Office management salaries$145,000 8. Annual fee for factory maintenance$14,000 9. Sales commissions$19,000 10. Factory machinery depreciation, straight-line$49,000 2. Compute the average manufacturing cost per drum set