The following data pertain to Legion Lighting Companys oak-clad, contemporary chandelier.

Variable manufacturing cost	$	300
Applied fixed manufacturing cost		110
Variable selling and administrative cost		58
Allocated fixed selling and administrative cost		88

Required:

For each of the following cost bases, develop a cost-plus pricing formula that will result in a price of $645 for the oak chandelier. (Round your percentage values to 2 decimal places (i.e. .1234 should be entered as 12.34).)

		Cost-Plus Pricing Formula
1. Variable Manufacturing cost		645 =	___+	(____% x ___)
2. Absorption Manufacturing Cost		645 =	___+	(____% x ___)
3. Total Cost		645 =	___+	(____% x ___)
4. Total Variable Cost		645 =	___+	(____% x ___)