Caiman Distribution Partners is the Brazilian distribution company of a U.S. consumer products firm. Inflation in Brazil has made bidding and budgeting difficult for marketing managers trying to penetrate some of the country's rural regions. The company expects to distribute 450,000 cases of products in Brazil next month. The controller has cl operating costs (excluding costs of the distributed product) as follows. Account Supplies Supervision Truck expense Building leases Utilities Warehouse labor Equipment leases Data processing equipment Other Total Operating cost $1,784,000 221,000 1,110,000 861,000 230,000 850,000 757,000 928,000 831,000 $7,572,000 Behavior All variable $157,000 Fixed $171,000 Fixed $557,000 Fixed $140,000 Fixed $143,000 Fixed $617,000 Fixed All fixed 5359,000 Fixed Although overhead costs were related to revenues throughout the company, the experience in Brazil suggested to the managers that they should incorporate information from a published index of Brazilian prices in the distribution sector to forecast overnead in a mann more likely to capture the economics of the business. Following instructions from the corporate offices, the controller's office in Brazil collected the following information for monthly operations from last year. Month Price Index 105 124 115 113 113 Cases 241,000 339,000 242,000 428,000 344,000 366,000 421,000 449,000 349,000 423,000 414,000 435,000 132 Operating costs $5,699, 169 5, 806, 668 5,849,935 5,927, 647 5,939, 165 6,043, 394 5,918,525 6,133,898 6, 126,160 6,186,655 6,208,829 6,362, 285 120 140 130 124 10 144 12 139 Problem 5-69 (Algo) Part a Required: a-1. Determine the variable cost per case assuming that 450,000 cases will be shipped next month based on the controller's analysis of accounts. (Round your answer to 2 decimal places.) a-2. Prepare an estimate of operating costs. a-1 a-2 Variable cost per case Estimate of operating cost