Direct materials prices in 2018 are expected to increase by 8% compared with 2017. Under the terms of the labor contract, direct manufacturing labor wage rates are expected to increase by 4% in 2018 compared with 2017. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2017 to 2018. Depreciation costs are expected to increase by 5%, and rent, property taxes, and administration costs are expected to increase by 11%. Maloney expects to manufacture and sell 77,500 units in 2018. Maloney, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2017. (Click the icon to see the account information.) (--- Maloney, Inc., produced 72,500 units of product in 2017. Maloney's management is estimating costs for 2018 on the basis of 2017 numbers. The following additional information is available for 2018. (Click the icon to see the additional information.) Read the requirements. Data table Account Classification Amount Direct materials All variable $ 326,250 Direct manufacturing labor All variable 217,500 Power All variable 54,375 Supervision labor 15% variable 72,500 Materials-handling labor 40% variable 72,500 Maintenance labor 40% variable 72,500 Depreciation 0% variable 105,000 Rent, property taxes, and administration 0% variable 95,000 Print Done Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2018. Estimate total manufacturing costs for 2018. Calculate Maloney's total manufacturing cost per unit in 2017, and estimate total manufacturing cost per unit in 2018. How can you obtain better estimates of fixed and variable costs? Why would these better estimates be useful to Maloney