ariable Manufacturing Unit Cost 20x1 Cost Projected Percent 20x2 Cost Rounded to 2 Increase Decimal Places amp Kit abor 16 4.50% $16.72 {4.01} 2 {4.02} ariable Overhead 2 {4.03} rojected Variable Manufacturing Cost Per Unit 20 otal Variable Cost Per Unit ariable Selling ariable Administrative rojected Variable Manufacturing Unit Cost rojected Total Variable Cost Per Unit chedule of Fixed Costs ixed Overhead (normal capacity of _ lamps @ _) ixed Selling ixed Administrative rojected Total Fixed Costs $20.88 {4.04} 20x1 Cost Projected Percent 20x2 Cost Rounded to 2 Increase Decimal Places 3 7% 3.20 {4.05} 2 2.00% 2.04 {4.06} 20.88 {4.04} 20x1 Cost 20x2 Cost Projected Percent Increase 26.12 {4.07} {4.08} {4.09} {4.10} {4.11}