, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31,2020 .

Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2021. Estimate total manufacturing costs for 2021.
2.	Calculate Hamwey's total manufacturing cost per unit in 2020, and estimate total manufacturing cost per unit in 2021.
3.	How can you obtain better estimates of fixed and variable costs? Why would these better estimates be useful to Hamwey?

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

Hamwey,Inc., produced 75,000 units of product in 2020. Hamweys management is estimating costs for 2021 on the basis of 2020 numbers. The following additional information is available for 2021