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

Variable manufacturing cost	$	400
Applied fixed manufacturing cost		120
Variable selling and administrative cost		60
Allocated fixed selling and administrative cost		90

Required:

For each of the following cost bases, develop a cost-plus pricing formula that will result in a price of $820 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 2. Absorption manufacturing cost 3. Total cost 4. Total variable cost 2