# 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022.

Requirement 2. Calculate Maloney's total manufacturing cost per unit in 2021 and estimate total manufacturing cost per unit in 2022.

Maloney, Inc, a manufacturer of plastic products, reports the following manufacturing costs and account analysis class ification for the year ended December 31 , 2021 . (Click the ioon to see the account dassification.) (Click the ioon to see the additional information.) Regured Account classification Additional information a. Direct materials prices in 2022 are expected to increase by 4% compared with 2021. b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 8% in 2022 compared with 2021. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2021 to 2022. d. Depreciation costs are expected to increase by 7%, and rent, property taxes, and administration costs are expected to increase by 8%. e. Maloney expects to manufacture and sell 82,500 units in 2022 . Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2022 . Requirement 2. Caiculate Maloney's total manufacturing cost per unit in 2021 and estimate total manufacturing cost per unit in 2022. Begin by determining the formula to calculate the total manufacturing cost per unit, and then enter the amounts in the formula. (Round the unit cost to the nearest cent) Maloney, Inc, a manufacturer of plastic products, reports the following manufacturing costs and account analysis class ification for the year ended December 31 , 2021 . (Click the ioon to see the account dassification.) (Click the ioon to see the additional information.) Regured Account classification Additional information a. Direct materials prices in 2022 are expected to increase by 4% compared with 2021. b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 8% in 2022 compared with 2021. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2021 to 2022. d. Depreciation costs are expected to increase by 7%, and rent, property taxes, and administration costs are expected to increase by 8%. e. Maloney expects to manufacture and sell 82,500 units in 2022 . Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2022 . Requirement 2. Caiculate Maloney's total manufacturing cost per unit in 2021 and estimate total manufacturing cost per unit in 2022. Begin by determining the formula to calculate the total manufacturing cost per unit, and then enter the amounts in the formula. (Round the unit cost to the nearest cent)