Can anyone explain exactly what I did wrong please?

Required Information [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 $19,000 Costs 2. Wages of assembly workers $93,000 3. Property taxes on factory- $6,000 4. Office accounting salaries $39,000 5. Drum stands $30,000 6. Rent cost of office for accountants $12,000 7. Office management salaries- $130,000 8. Annual fee for factory maintenance $19,000 9. Sales commissions $14,000 10. Factory machinery depreciation, straight-line- $36,000 2. Compute the average manufacturing cost per drum set