Please do it by hand and explain the steps

Benoit, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31,2021. (Click the icon to see the account classification.) (Click the icon to see the additional information.) Account classification Variable unit Additional information a. Direct materials prices in 2022 are expected to increase by 8% compared with 2021. b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 8% in 2022 compared with 2021. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2021 to 2022 . d. Depreciation costs are expected to increase by 6%, and rent, property taxes, and administration costs are expected to increase by 7%. e. Benoit expects to manufacture and sell 87,500 units in 2022. 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. 2. Calculate Benoit's total manufacturing cost per unit in 2021, and estimate total manufacturing cost per unit in 2022 . 3. How can you obtain better estimates of flxed and variable costs? Why would these better estimates be useful to Benoit? Benoit, Inc., a manufacturer of plastic products, reports the following manufacturing costs and account analysis classification for the year ended December 31,2021. (Click the icon to see the account classification.) (Click the icon to see the additional information.) Account classification Variable unit Additional information a. Direct materials prices in 2022 are expected to increase by 8% compared with 2021. b. Under the terms of the labour contract, direct manufacturing labour wage rates are expected to increase by 8% in 2022 compared with 2021. c. Power rates and wage rates for supervision, materials handling, and maintenance are not expected to change from 2021 to 2022 . d. Depreciation costs are expected to increase by 6%, and rent, property taxes, and administration costs are expected to increase by 7%. e. Benoit expects to manufacture and sell 87,500 units in 2022. 1. Prepare a schedule of variable, fixed, and total manufacturing costs for each account category in 2022. Estimate total manufacturing costs for 2022. 2. Calculate Benoit's total manufacturing cost per unit in 2021, and estimate total manufacturing cost per unit in 2022 . 3. How can you obtain better estimates of flxed and variable costs? Why would these better estimates be useful to Benoit