By Andreas Cremer BERLIN (Reuters) - A settlement with the U.S. authorities over emissions test cheating will push up the cost for Volkswagen , but the bill is likely to remain below 20 billion euros ($21 billion), a source familiar with the matter said on Wednesday. Europe's biggest carmaker has said it is in advanced talks with the Justice Department over a $4.3 billion settlement, adding that meant it would exceed current provisions set aside to cover the costs of the scandal. Volkswagen (VW) has already announced 18.2 billion euros ($19.1 billion) of provisions to cover the costs of "Dieselgate," of which 16.2 billion euros were booked in 2015.