Plastic for casing$-$$$19,000$

Costs

Wages of assembly workers $$85,000$

Property taxes on factory $$5,000$

Office accounting salaries $-$$$37,000$

Drum stands $-$$$31,000$

Rent cost of office for accountants $-$$$48,000$

Office management salaries $-$$$125,000$

Annual fee for factory maintenance $-$$$13,000$

Sales commissions $-$$$20,000$

Factory machinery depreciation, straight$-$line$-$ $$48,000$

Problem $14-1$A $($Algo$)$ Part $2$

$2.$ Compute the average manufacturing cost per drum set.

$\backslash$table$[[$Calculation of Manufacturing Cost per Drum Set$],[$Manufacturing costs,$],[$Plastic for casing,$