G |||| <0> 0 ee AA Exercises 10-21 ACCOUNT ANALYSIS METHOD. Gower, Inc., a manufacturer of plastic products, reports the following manufacturing costs and

G |||| 0 ee AA Exercises 10-21 ACCOUNT ANALYSIS METHOD. Gower, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2017. Account Direct materials Classification Amount All variable $300,000 Direct manufacturing labour All variable 225,000 Power Supervision labour All variable 37,500 20% variable 56,250 Materials-handling labour 50% variable 60,000 Maintenance labour x Depreciation 40% variable 75,000 > 0% variable 95.000