Hamwey, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2020. (Click the icon to see the account information.) Hamwey, Inc., produced 75,000 units of product in 2020. Hamwey's management is estimating costs for 2021 on the basis of 2020 numbers. The following additional information is available for 2021. (Click the icon to see the additional information.) Read the requirements. [ ( Total cost Variable % of cost ) Total units prod. ] 100% + % increase = cost in 2021 Now calculate the variable unit cost in 2021. (Round the unit cost to the nearest cent. Complete all input fields. If an account does not have a variable unit cost, enter 0.) Variable unit Account Direct materials Direct manufacturing labor Power Supervision labor Materials-handling labor Maintenance labor Depreciation Rent, prop. taxes, and admin. cost in 2021 Account Classification Amount Direct materials All variable $ 337,500 Direct manufacturing labor All variable 262,500 Power All variable 75,000 Supervision labor 25% variable 60,000 Materials-handling labor 50% variable 105,000 Maintenance labor 50% variable 45,000 Depreciation 0% variable 88,000 Rent, property taxes, and administration 0% variable 110,000 a. Direct materials prices in 2021 are expected to increase by 8% compared with 2020. b. Under the terms of the labor contract, direct manufacturing labor wage rates are expected to increase by 8% in 2021 compared with 2020. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2020 to 2021. d. Depreciation costs are expected to increase by 10%, and rent, property taxes, and administration costs are expected to increase by 9%. e. Hamwey expects to manufacture and sell 82,500 units in 2021