Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing- $20,000 2. Wages of assembly workers $92,000 3. Property taxes on factory- $7,000 4. Office accounting salaries- $38,000 5. Drum stands- $39,000 6. Rent cost of office for accountants $12,000 7. Office management salaries- $135,000 8. Annual fee for factory maintenance- $14,000 9. Sales commissions- $18,000 10. Factory machinery depreciation, straight-line- $38,000 2. Compute the average manufacturing cost ner drum cot