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—$83,000 3. Property taxes on factory—$5,000 4. Office accounting salaries—$39,000 5. Drum stands—$32,000 6. Rent cost of office for accountants—$12,000 7. Office management salaries—$130,000 8. Annual fee for factory maintenance—$13,000 9. Sales commissions—$14,000 10. Factory machinery depreciation, straight-line—$43,000 

Compute the average manufacturing cost per drum set.