Accounting homework ...please help :)?

[caffar]

Well this is kinda of accounting homework, but I believe you use math to figure it out...

Listed here are the total costs associated with the 2011 production of 1,000 drum sets manufactured by NeatBeat. The drum sets sell for $466 each. (Assume there is no ending inventory in the year 2011.)

1. Plastic for casing—$22,000
2. Wages of assembly workers—$85,000.
3. Property taxes on factory—$5,000
4. Accounting staff salaries—$33,000
5. Drum stands (1,000 stands outsourced)—$40,000
6. Rent cost of equipment for sales staff—$12,000
7. Upper management salaries—$140,000
8. Annual flat fee for maintenance service—$22,000
9. Sales commissions—$21 per unit (so $21,000 for 1,000 units)
10. Machinery depreciation—$44,000

QUESTION: Compute the manufacturing cost per drum set

Ok you dont have to find the answer for me if you dont want to, but can you tell me how so I know what to ...what not...thanks I need the RIGHT answer ...whoever helps me get to the right answer will get 10 points! Thank you :)

[tupac]

What's going on is that not all of those costs are manufacturing costs. Some of them are not related to the manufacturing process, i.e. not related to product materials, manufacturing labor, or factory costs. Those other ones are general and administrative costs.

The non-manufacturing costs are :

4. Accounting staff salaries—$33,000
5. Drum stands (1,000 stands outsourced)—$40,000
6. Rent cost of equipment for sales staff—$12,000
7. Upper management salaries—$140,000
9. Sales commissions—$21 per unit (so $21,000 for 1,000 units)

Adding up those non-manufacturing costs, I get $ 246,000

So, I think the total manufacturing costs are ( $ 424,000 - $ 246,000 ) = $ 178,000
or $ 178 per drum set.