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 costs. The present costs to manufacture one S160000000 per lamp Lamp Kit Direct Labor: 20000000 per lamp (4 lamps hr.) 2.0000000 per lamp Variable Overhead: Fixed Overhead: 00000000 per lamp (based on normal capacity of25.000 lamps) Cost per lampc Expected increases for 20x2 When calculating projected increases round to Two (S0 1. Material Costs are expected to increase by 3.00% 2. Labor Costs are expected to increase by 3.50% 1. Variable overhead is expected to increase by600%. 4. Fixed overhead is expected to increase to S300,000. 5. Fixed Administrative expenses are expected to increase to S62,000. 6. Variable selling expenses (measured on a per lamp basis) are by 5.50% 7. Fixed ing expenses are expected to be S27,000 in 20x2. & Variable administrative expenses (measured a per lamp basis) are increase by 5.50%. following schedule develop the following figur 1- 20x2 Projected Variable Manufacturing Unit Cost of a lamp. 2. 20x2 Projected Variable Unit Cost per lamp. 1. 20x2 Projected Fixed Costs