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[ The following information applies to the questions displayed below. ] Listed here are the total costs associated with the production of 1 , 0

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Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $460 each.
Plastic for casing- $16,000
Costs
Wages of assembly workers -$85,000
Property taxes on factory -$8,000
Accounting staff salaries -$39,000
Drum stands stands purchased)-$30,000
Rent colit of equipment for sales staff -$24,000
Upper management salaries- $145,000
Annual flat fee for factory maintenance service- $17,000
Sales commissions-$16 per unit
Machinery depreciation, straight-line- $42,000
Compute the manufacturing cost per drum set.
Answer is not complete.
\table[[TrueBeat],[Calculation of Manufacturing Cost per Drum Set],[Item,Total cost,\table[[Per unit],[cost]]],[Variable production costs,,,],[Plastic for casing,(,16,000vv,162],[Sales commissions,,16,000,16
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