Listed here are the total costs associated with the production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $499 each. Costs 1. Plastic for casing—$23,000 2. Wages of assembly workers—$87,000 3. Property taxes on factory—$8,000 4. Accounting staff salaries—$32,000 5. Drum stands (1,000 stands purchased)—$34,000 6. Rent cost of equipment for sales staff—$36,000 7. Upper management salaries—$150,000 8. Annual flat fee for factory maintenance service—$20,000 9. Sales commissions—$19 per unit 10. Machinery depreciation, straight-line—$49,000 2. Compute the manufacturing cost per drum set.