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		=		+	(		%			)