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Vander Belt Manufacturing, Inc., is considering reorganizing its plant into manufacturing cells The following estimates have been prepared to evaluate the benefits from the reorganization: Before the change After the change $375,000 otal annual sales osts as percentage of sales $250,000 20% 8% 17% 7% Direct materials Direct labor Manufacturing Support 12% $50,000 6% 40,000 osts ork-in-process invent Inventory carrying costs are estimated to be 11% per year 3a) As a result of the layout reorganization, reduced levels of work-in-process inventory are projected to decrease inventory carrying costs annually by: (Ans: $1,100) 3b) As a result of the layout reorganization, incremental manufacturing costs are projected to increase or decrease by how much? Indicate whether it is an increase or decrease. (Ans: S12,500 ncrease 3c) As a result of switching to a cellular manufacturing operation, total benefits are projected to increase annually by how much? (Ans: S113,600)