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Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $471 each.

	Costs
1.	Plastic for casing$20,000
2.	Wages of assembly workers$92,000.
3.	Property taxes on factory$7,000
4.	Accounting staff salaries$35,000
5.	Drum stands (1,000 stands purchased)$28,000
6.	Rent cost of equipment for sales staff$24,000
7.	Upper management salaries$155,000
8.	Annual flat fee for factory maintenance service$16,000
9.	Sales commissions$12 per unit
10.	Machinery depreciation, straight-line$39,000

2.	Calculate the manufacturing cost per drum set.