Please # each answer.

P12.5 Product pricing using the cost-plus approach concepts; differential analysis report for accepting additional business Twilight Lumina Company recently began production of a new product, the halogen light, which required the investment of $1,200,000 in assets. The costs of producing and selling 20,000 halogen lights are estimated as follows: variable costs: Fixed costs: Direct materials $30 per unit Factory overhead $340,000 Direct labor 10 Selling and admin. exp. 160,000 Factory overhead Selling and admin. exp $50 per unit Total Twilight Lumina Company is currently considering establishing a selling price for the halogen light. The president of Twilight Lumina Company has decided to use the cost-plus approach to product pricing and has indicated that the halogen light must earn a 20% rate of return on invested assets. Instructions l. Determine the amount of desired profit from the production and sale of the halogen light. 2. Assuming that the total cost concept is used, determine Ga) the cost amount per unit, 3. Assuming that the product cost concept is used, determine Ga) the cost amount per unit, the markup percentage (round to the nearest two decimal places), and c) the selling price of the halogen light Ground to the nearest Assuming that the variable cost concept is used, determine Ca the cost amount per unit, he markup percentage, and c) the selling price of the halogen light. ment on any additional considerations that could influence establishing the selling 5, Com price for the halogen light. Assume that 15,000 units of halogen light have been produced and sold during the current year. domestic market indicates that 2,000 additional units of the halogen light Analysis of during the remainder of the at the normal product price to be year ermined under the total cost concept. Twilight Lumina Company received an offer tech Inc. for 3,000 units of the halogen light at $52 Inc market in Southeast Asia under its own brand name, and no selling and administ expenses associated with the sale will be incurred by Twilight Lumina Company. The