I'm having trouble calculating the variable unit cost for 2018

Data Table Account Direct materials Direct manufacturing labor Classification Amount All variable $ 290,000 All variable 181,250 All variable 36,250 20% variable 43,500 50% variable 72,500 Power Supervision labor Materials-handling labor Maintenance labor 50% variable 58,000 Depreciation 0% variable 92,000 Rent, property taxes, and administration 0% variable 120,000 a. Direct materials prices in 2018 are expected to increase by 8% compared with 2017. b. Under the terms of the labor contract, direct manufacturing labor wage rates are expected to increase by 12% in 2018 compared with 2017. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2017 to 2018. d. Depreciation costs are expected to increase by 6%, and rent, property taxes, and administration costs are expected to increase by 9%. e. Gower expects to manufacture and sell 77,500 units in 2018. Requirement 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2018. Estimate total manufacturing costs for 2018. To assist you, begin by selecting the formula to calculate the variable cost for each account in 2018. 2017 2018 Variable unit [0 Total cost Variable % of cost ) - Total units prod. ] * 100% + % increase cost in 2018 Now calculate the variable unit cost in 2018. (Round the unit cost to the nearest cent. Complete all input fields. If an account does not have a variable unit cost, enter 0.) Variable unit Account cost in 2018 Direct materials 290,000 Direct manufacturing labor 181,250 Power 36,250 Supervision labor 8,700 36,250 Materials-handling labor Maintenance labor 29,000 Depreciation 0 Rent, prop. taxes, and admin. 0 Gower, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31, 2017. (Click the icon to see the account information.) Gower, Inc., produced 72,500 units of product in 2017. Gower's management is estimating costs for 2018 on the basis of 2017 numbers. The following additional information is available for 2018. (Click the icon to see the additional information.) Read the requirements