The research and development department at Consumer Cosmetics Co. is responsible for the design and development of new face care products. The following refers to actual costs in 2020: (i) The department employed 10 scientists, each paid $75,000 per year, and 20 laboratory assistants, each paid $50,000 per year. (ii) Employce-related overhead added 20% to the direct cost of each employee. (iii) In addition to employee costs, the department incurred $125,000 in occupancy costs, $10,000 in travel costs, and $15,000 in miscellaneous costs. For 2021, you expect the following changes: (i) The number of scientists will be increased from 10 to 12 , and the number of laboratory assistants will be increased from 20 to 25 . (ii) All salaries will be increased by 2.5%, i line with the expected cost of living. (iii) Occupancy costs will increase by 10%. (iv) The travel budget will be cut to half the 2020 amount. (v) Miscellaneous costs will increase by $2,000, due mainly to increases in the cost of cat food for the cats who keep the laboratories clear of mice