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PART 1 Fixed and Variable Cost Determinations Unit Cost Calculations The projected cost of a lamp is calculated based upon the projected increases or decreases to current costs. The present costs to manufacture one lamp are: Expected increases for 202 When calculating projected increases round to TWO ($0.00) decimal places. 1. Material Costs are expected to increase by 4.00%. 2. Labor Costs are expected to increase by 6.00%. 3. Variable Overhead is expected to increase by 2.50%. 4. Fixed Overhead is expected to increase to $255,000. 5. Fixed Administrative expenses are expected to increase to $56,000. 6. Variable selling expenses (measured on a per lamp basis) are expected to increase by 5.50%. 7. Fixed selling expenses are expected to be $33,000 in 202. 8. Variable administrative expenses (measured a per lamp basis) are expected to increase by 5.50%. On the following schedule develop the following figures: 1. 202 Projected Variable Manufacturing Unit Cost of a lamp. 2. 202 Projected Variable Unit cost per lamp. 3. 202 Projected Fixed Costs. For 202 the selling price per lamp wil be $45.00, If the variable cost increase by $5.00 a unit how many lamps must be sold to breakeven? Breakeven sales in units (Since we carnot sell part of a unit round up to the next init if needed) For 202 the selling price per lamp wil be $45,00. If the variable cost decreased by $5.00 a unit how many lamps must be sold to breakever? If for 202 the soling price per lamp is increased to $50.00 a unit how many lamps must be sold to breakeven? If for 202 the seling price per lamp is decreased to $40.00 a unit how many lamps must be sold to hanakeven