of 2 ok nces Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. 1. Plastic for casing-$21,000 Costs 2. Wages of assembly workers-$85,000 3. Property taxes on factory-$5,000 4. Office accounting salaries-$43,000 5. Drum stands-$33,000 6. Rent cost of office for accountants-$24,000 7. Office management salaries-$135,000 8. Annual fee for factory maintenance-$13,000 9. Sales commissions-$18,000 10. Factory machinery depreciation, straight-line-$46,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs