Lurvey, 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.) Lurvey, Inc., produced 70,000 units of product in 2020. Lurvey'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. Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2021. Estimate total manufacturing costs for 2021. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2021. [ ( x Variable unit cost in 2021