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

Costs

$1.$ Plastic for casing$$$$23,000$

$2.$ Wages of assembly workers$$$$81,000$

$3.$ Property taxes on factory$$$$6,000$

$4.$ Office accounting salaries$$$$35,000$

$5.$ Drum stands$$$$32,000$

$6.$ Rent cost of office for accountants$$$$24,000$

$7.$ Office management salaries$$$$155,000$

$8.$ Annual fee for factory maintenance$$$$20,000$

$9.$ Sales commissions$$$$12,000$

$10.$ Factory machinery depreciation, straight$-$line$$$$48,000$

Required:

$1.$ Classify each cost and its amount as either product or period. The first cost is completed as an example.

$2.$ Compute the average manufacturing cost per drum set.Required information

$[$The following information applies to the questions displayed below.$]$

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

Plastic for casing $-$$$23,000$

Wages of assembly workers $$81,000$

Property taxes on factory $$6,000$

Office accounting salaries $$35,000$

Drum stands $-$$$32,000$

Rent cost of office for accountants $-$$$24,000$

Office management salaries $$155,000$

Annual fee for factory maintenance$-$ $$20,000$

Sales commissions $$12,000$

Factory machinery depreciation, straight$-$line$-$ $$48,000$

Compute the average manufacturing cost per drum set.