Gower, 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.) Gower, Inc., produced 75,000 units of product in 2021. Gower's management is estimating costs for 2022 on the basis of 2021 numbers. The following additional information is available for 202 . (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 . Account classification Additional information a. Direct materials prices in 2022 are expected to increase by 5% compared with 2021. b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 10% 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 increase by 7%. e. Gower expects to manufacture and sell 80,000 units in 2022. Required 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. 2. Calculate Gower's total manufacturing cost per unit in 2021, and estimate total manufacturing cost per unit in 2022 . 3. How can you obtain better estimates of fixed and variable costs? Why would these better estimates be useful to Gower