$[$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.

Costs

$1.$ Plastic for casing$$$$23,000$

$2.$ Wages of assembly workers$$$$91,000$

$3.$ Property taxes on factory$$$$6,000$

$4.$ Office accounting salaries$$$$41,000$

$5.$ Drum stands$$$$28,000$

$6.$ Rent cost of office for accountants$$$$36,000$

$7.$ Office management salaries$$$$125,000$

$8.$ Annual fee for factory maintenance$$$$17,000$

$9.$ Sales commissions$$$$23,000$

$10.$ Factory machinery depreciation, straight$-$line$$$$46,000$

$2.$ Compute the average manufacturing cost per drum set.