Using the Account Analysis or Conference Method, forecast next years costs for JT Manufacturing. The current years costs are:

% Account Variable Amount Molds 100% $355,000 Chemicals 100% $500,000 Utilities 80% $900,000 Hourly Wages 20% $800,000 Safety Supplies 50% $100,000 Material Handling 50% $ 50,000 Packaging 100% $150,000 Maintenance 40% $100,000 Depreciation 0% $500,000 Salaried Wages 0% $300,000 Property Taxes 0% $100,000 Total $3,855,000

Production Quantities: Current Year 400,000 Next Year 450,000