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Listed here are the costs associated with the production of $1,000$ drum sets manufactured by TrueBeat.

Plastic for casing $$17,000$

Costs

Wages of assembly workers $-$$$87,000$

Property taxes on factory $$$5,000$

Office accounting salaries $$41,000$

Drum stands $-$$$32,000$

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

Office management salaries $$190,000$

Annual fee for factory maintenance $-$$$18,000$

Sales commissions $-$$$14,000$

Factory machinery depreciation, straight$-$line $-$$$40,000$

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