Lowcraft, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2017 Click the icon to see the account information.) Loucrat, Inc., produced 77.500 units of product in 2017 Loucraft's management is estimating costs for 2018 on the basis of 2017 numbers. The following additional information is available for 2018 (Click the icon to see the additional information Read the requirements More Info Requirement 1. Prepare a schedule of variable, fed, and total manufacturing costs for each account category in 2018. Estimate total manufacturing costs for 2018 To assist you, begin by selecting the formula to calculate the variable cost for each account in 2018 2017 2018 Variable unit IC Total cost * Variable % of cost) Total units prod 12 100% + Increase - cost in 2018 Now calculate the variable unit cost in 2018. Round the unit cost to the nearest cant Complete al input fields. If an account does not have a variable unit cost, enter.) Variable unit Account - X cost in 2018 Data Table Direct materials Direct mutacturing labor Power Account Classification Amount Supervision labor Direct materials Al variable $ 271,250 Material handling labor Direct manufacturing labor Al variable 193.750 Maintenance labor Power Al variable 19.375 Depreciation Supervision labor 25% variable 31 000 Rent, prop. taxes, and admin Materials-handling labor 60% variable 62 000 Maintenance labor 50% variable 69.750 Depreciation 0% variable 94000 Rent, property taxes, and administration 0% variable 115.000 a. Direct materials prices in 2018 are expected to increase by 4% compared with 2017 b. Under the terms of the labor contract, direct manufacturing labor wage rates are expected to increase by 12% in 2018 compared with 2017 c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2017 to 2018 d. Depreciation costs are expected to increase by 6%, and rent, property taxes, and administration costs are espected to increase by 11% 4. Louerat expects to manufacture and sell 85,000 units in 2018 Print Done Print Done