Required information Skip to question [The following information applies to the questions displayed below.] Listed here are the total costs associated with the 2017 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $500 each. Costs 1. Plastic for casing$18,000 2. Wages of assembly workers$83,000 3. Property taxes on factory$5,000 4. Accounting staff salaries$38,000 5. Drum stands (1,000 stands purchased)$35,000 6. Rent cost of equipment for sales staff$24,000 7. Upper management salaries$175,000 8. Annual flat fee for factory maintenance service$16,000 9. Sales commissions$24 per unit 10. Machinery depreciation, straight-line$49,000

2. Calculate the manufacturing cost per drum set.