Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat Costs 1. Plastic for casing $18,000 2. Wages of assembly workers--$82,000 3. Property taxes on factory-5,000 4. Office accounting salaries -$35,000 5. Drum stands-$42,000 6. Rent cost of office for accountants-$36,000 7. Office management salaries-$215,000 8. Annual fee for factory maintenance-$18,000 9. Sales commissions-$26,000 18. Factory machinery depreciation, straight-line-537,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs 0