Fixed and Variable Cost Determinations Unit Cost Calculations The projected cost of a lamp is cakulated based upon the projected increases or docteases to current costs. The present costs to manutacturo one lamp are: Expecled increases for 2017 When calculating projected increases round to SEVEN decimajplaces. $0.0000000. 1. Malerial Costs are expocted to increase by 3.50%. 2. Labor Costs are expected to increase by 3.00%. 3. Variabl Ovemead is expected to incresse by 500%. 4. Fixed Ovechead is expected to increase to $255,000. 5. Ficed Adminietrative expenses are expocted to increase to $46,000. 6. Variable selling expenses (measurod on a per lamp basis) are expected io increase by 5.50%. 7. Fixed selling expenses are expected to be $31.000 in 2017. 8. Variable adminstrative expenses (measured aper lamp basis) are expected to Increase by 3.00%. On the following schedule dovelop the following figures: 1- 2017 Projected Variable Manulacturing Unit Cost of a lamp 2- 2017 Projected Variable Unit Cost per lamp. 3- 2017 ProjecledFixed Costs. Betty's Design Schedule of Projected Costs