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

2. Compute the average manufacturing cost per drum set.