Gower, Inc., a manufacturer of plastic products, reports the flowing manufacturing costs and account analysis classification for the year ended December 31, 2017 Click the icon to see the account classification) Gower, Inc, produced 72.500 units of product in 2017. Gower's management is estimating costs for 2018 on the basis of 2017 nuntbers. The following additional information is available for 2018 Click the icon to see the additional Information) Requirement 1. Prepare a schedule of variable fixed, and to manufacturing costs for each account category in 2018. Estimate tota manutacturing costs for 2018. (Round any intermediary calculations to the nearest cent and final anders to the nearest dolar Complete all answer boxes. Enter a zero the account does not have a balance) Total variable Account costs in 2018 Direct material Direct mantaduring about Power Supervision labour Materials handling labour Maintenance tabour Depreciation Rent prop, taxes, and admin Total Account classification Account Direct materials Direct manufacturing labour Power Supervision labour Materials-handling labour Maintenance labour Depreciation Rent, property taxes, and administration Classification Amount All variable $ 326,250 All variable 217,500 All variable 54,375 15% variable 72,500 40% variable % 72,500 40% variable 72,500 0% variable 96,000 0% variable 110,000 Required 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2018. Estimate total manufacturing costs for 2018. 2. Calculate Gower's total manufacturing cost per unit in 2017 and estimate total manufacturing cost per unit in 2018. 3. How can you obtain better estimates of fixed and variable costs? Why would these better estimates be useful to Gower? Additional information a. Direct materials prices in 2018 are expected to increase by 4% compared with 2017 b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 8% in 2018 compared with 2017 c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2017 to 2018. d. Depreciation costs are expected to increase by 5%, and rent, property taxes, and administration costs are expected to increase by 12%. e. Gower expects to manufacture and sell 80,000 units in 2018