Required information [The following information applies to the questions displayed below.] Listed here are the costs associated with the production of 1,000 drum sets manufactured by TrueBeat. Costs 1. Plastic for casing-$19,000 2. Wages of assembly workers-$88,000 3. Property taxes on factory-$7,000 4. Office accounting salaries-$34,000 5. Drum stands-$31,000 6. Rent cost of office for accountants-$24,000 7. Office management salaries-$145,000 8. Annual fee for factory maintenance-$21,000 9. Sales commissions-$25,000 10. Factory machinery depreciation, straight-line-$48,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Plastic for casing Wages of assembly workers Drum stands Property taxes on factory Annual fee for factory maintenance $ 19,000 88,000 31,000 7,000 21,000 Total manufacturing costs $ 166,000