Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing-$18,000 Costs 2. Wages of assembly workers-$93,000 3. Property taxes on factory-$7,000 4. Office accounting salaries-$34,000 5. Drum stands-$32,000 6. Rent cost of office for accountants-$36,000 7. Office management salaries-$200,000 8. Annual fee for factory maintenance-$22,000 9. Sales commissions-$19,000 10. Factory machinery depreciation, straight-line-$49,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Plastic for casing Wages of assembly workers Drum stands Manufacturing cost per drum set Total manufacturing costs $ Property taxes on factory Plastic for casing