Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $448 each.

Costs

1.

Plastic for casing$15,000

2.

Wages of assembly workers$89,000.

3.

Property taxes on factory$5,000

4.

Accounting staff salaries$36,000

5.

Drum stands (1,000 stands purchased)$34,000

6.

Rent cost of equipment for sales staff$24,000

7.

Upper management salaries$140,000

8.

Annual flat fee for factory maintenance service$19,000

9.

Sales commissions$12 per unit

10.

Machinery depreciation, straight-line$49,000

Calculate the manufacturing cost per drum set.