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Required information

Problem $1-1$A $($Algo$)$ Classifying costs and computing cost per unit LO C$2,$ P$2$

$[$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.

Plastic for casing $$15,000$

Costs

Wages of assembly workers $$88,000$

Property taxes on factory $$7,000$

Office accounting salaries $$$33,000$

Drum stands $-$$$41,000$

Rent cost of office for accountants $-$$$24,000$

Office management salaries $$$185,000$

Annual fee for factory maintenance$-$ $$17,000$

Sales commissions $$15,000$

Factory machinery depreciation, straight$-$line$-$ $$49,000$

Problem $1-1$A $($Algo$)$ Part $2$

Compute the average manufacturing cost per drum set.