Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. Costs 1. Plastic for casing-$15,000 2. Wages of assembly workers-$83,000 3. Property taxes on factory-$7,000 4. Office accounting salaries-$32,000 5. Drum stands-$34,000 6. Rent cost of office for accountants-$36,000 7. Office management salaries-$210,000 8. Annual fee for factory maintenance-$20,000 9. Sales commissions-$15,000 10. Factory machinery depreciation, straight-line-$49,000 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 Number of drum sets produced Property taxes on factory Annual fee for factory maintenance Factory machinery depreciation Number of drum sets produced Total manufacturing costs $ 15,000 83,000 34,000 132 7,000 20,000 49,000 76 208,208