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Product Pricing using the Cost-Plus Approach Concepts; Differential Analysis for Accepting Additional Business Night Glo Inc. recently began production o a new product, the halogen ght, which required the investment of s600 000 1 assets. The costs of producing and selling L OO ha o en hts are estima ed as o ows Fixed costs: Variable costs per unit: Direct materials Direct labor Factory overhcad Selling and administrative expenses Total 32 Factory overhead 2 ellng and administrative expenses $180,000 80,000 559 Night Glow Inc. is currently considering establishing a selling price for the halogen light. The president of Night Glow Inc. has decided to use the cost-plus approach to product pricing and has indicated that the halogen light must earn a 10% rate of return on invested assets. Required: Note: Round all markup percentages to two decimal places,required. I. Determine the amount of desired profit from the production and sale of the halogen light. 60,000 2. Assuming that the product cost concept is used, determine the following: a. The cost amount per unit. b. The markup percentage c. The selling price of the halogen light. a. Cost amount per unit /0 b. Markup percentage 30% c. Selling price per unit 91 3. Appendix Assuming that the total cost concept is used, determine the following: a, The cost amount per unit. b. The markup percentage. c. The selling price of the halogen light (rounded to nearest whole dollar). a. Cost amount per unit b. Markup percentage c. Selling price per unit 85 7.06 % 91 4. Appendix Assuming that the variable cost concept is used, determine the following a. The cost amount per unit. b. The markup percentage. t. The sllng price of the halogen light (rounded to earest whole dollar) a. Variable cost amount per unit 59 54.24 | % 91 b. Markup percentage c. Selling price per unit 5. The cost-plus approach price of $91 should be viewed as a general guidelie for establishing long-run normal prices. Other considerations, such as the price of competing products and general economic conditions of the markelplace, could leadd management to establish a short-un price more or less than $91 6. Assume that as of September 1, 7,000 units of halogen light have been produced and sold during the current year, Analysis of the domestic market indicates that 3,000 additional units of the halogen light are expected to be sold during the remainder of the year at the normal product price determined under the product cost concept. On September 5, Night Glow Tnc, received an offer from Tokyo Lighting Tic. for 1,600 units of the halogen light at $57 each. okyc, l'yhtiric tn: wi markt, the units in 3nn undits own brand name and no variablt st ling and ministrative texpenses assiKlatte with the sale will be incur' et by 'yht cw rc TIn, aclelitirlit usiness s not exine nd to affect the domestic sales of the halogen light, and the additional units could be produced using existing productive, selling, and administrative capacity. a. Prepare a differential analysis of the proposed sale to Tokyo Lighting Inc. If an amount is zero, enter zero "D" Ditfercntial Analysis Reject Order (Alt, 1) or Accept Order (Alt7) September S Reject Order Accept Order Differential Effect on Income (Alternative 2) (Alternative 1) (Alternative 2) s 91.200| 91,200| Costs Variable manufacturing costs -83,200 -83,200 Income (Loss) 8,000 8,000 b. Dased on the differential analysis in part (a), should the proposal be accepted