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 worker $$-$$$83,000$

Property taxes on factory $-$$$6,000$

Office accounting salaries$-$ $$35,000$

Drum stands $$29,000$

Rent cost of office for accountants $$12,000$

Office management salaries $$170,000$

Annual fee for factory maintenance $$16,000$

Sales commissions $-$$$23,000$

Costs

Costs

Factory machinery depreciation, straight$-$line $-$$$44,000$

$14-1$A $($Algo$)$ Part $2$

ompute the average manufacturing cost per drum set.

$\backslash$table$[[$Calculation of Manufacturing Cost per Drum Set$],[$lufacturing costs$]]$