[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. 1. Plastic for casing-$20,000 Costs 2. Wages of assembly workers-$84,000 3. Property taxes on factory-$4,000 4. Office accounting salaries-$36,000 5. Drum stands-$41,000 6. Rent cost of office for accountants-$48,000 7. Office management salaries-$145,000 8. Annual fee for factory maintenance-$22,000 9. Sales commissions-$17,000 10. Factory machinery depreciation, straight-line-$40,000 2. Compute the average manufacturing cost per drum set. Calculation of Manufacturing Cost per Drum Set Manufacturing costs Total manufacturing costs $ 0