Benoit, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2021. (Click the icon to see the account classification.) Benoit, Inc., produced 75,000 units of product in 2021. Benoit's management is estimating costs for 2022 on the basis of 2021 numbers. The following additional information is available for 2022. i (Click the icon to see the additional information.) Required Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2022. Variable unit X X = cost in 2022Account classication Account Classification Amount Direct materials All variable $ 300000 Direct manufacturing labour All variable 225000 Power All variable 3?:500 Supervision labour 20% variable 56250 Materialshandling labour 50% variable 60:000 Maintenance labour 40% variable i5000 Depreciation 0% variable 110:000 Rent. propertyr taxes: and administration 0% variable 100:000 Additional information F\" Direct materials pn'ces in 2022 are expected to increase by 3% compared with 2021. b. Under the terms of the labour contract. direct manufactunng labour wage rates are expected to increase by 8% in 2022 compared with 2021. c. Power rates and wage rates for supervision. materials handling. and maintenance are not expected to change from 2021 to 2022. d. Depreciation costs are expected to increase by 5%. and rent. property taxes. and administration costs are expected to in crease by 11%. e. Benoit expects to manufacture and sell 30.000 units in 2022