Account Classification Amount Direct materials All variable $367,500 Direct manufacturing labour All variable 297,500 Power All variable 87,500 Supervision labour 20% variable 70,000 Materials-handling labour 60% variable 35,000 Maintenance labour 40% variable 70,000 Depreciation 0% variable 96,000 Rent, property taxes, and administration 0% variable 115,000 pop-up content ends 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.