Account	Classification	Amount
Direct materials	All variable	$300,000
Direct manufacturing labor	All variable	225,000
Power	All variable	37,500
Supervision labor	20% variable	56,250
Materials-handling labor	50% variable	60,000
Maintenance labor	40% variable	75,000
Depreciation	0% variable	98,000
Rent, property taxes, and administration	0% variable	125,000

a.	Direct materials prices in 2015 are expected to increase by 88% compared with 2014.
b.	Under the terms of the labor contract, direct manufacturing labor wage rates are expected to increase by 44% in 2015 compared with 2014.
c.	Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2014 to 2015.
d.	Depreciation costs are expected to increase by 55%, and rent, property taxes, and administration costs are expected to increase by 10%.
e.	Morin expects to manufacture and sell 82,500 units in 2015.

Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2015.

(Round the costs to the nearest dollar. Complete all answer boxes. Enter a zero if the account does not have a balance.)

		Total variable	Total fixed
Account		costs in 2015	costs in 2015
Direct materials		$356,400
Direct manufacturing labor		257,400
Power		41,250
Supervision labor		12,375
Materials-handling labor		33,000
Maintenance labor		33,000
Depreciation		0
Rent, prop. taxes, and admin.		0
Total		$733,425