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 2022. (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