Gower, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2017 Gower, Inc., produced 72,500 units of product in 2017. Gower'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 account information.) (Click the icon to see the additional information.) Read the requirements Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2018. Estimate total manufacturing costs for 2018. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2018. 2017 2018 Variable unit I ( Total cost Variable % of cost )/ Total units prod. ]x 100% + % increase cost in 2018 Now calculate the variable unit cost in 2018. (Round the unit cost to the nearest cent. Complete all answer boxes. If an account does not have a variable unit cost, enter 0.) Variable unit Enter any number in the edit fields and then click Check