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

Variable manufacturing cost	$	300
Applied fixed manufacturing cost		100
Variable selling and administrative cost		56
Allocated fixed selling and administrative cost		86

Required:

For each of the following cost bases, develop a cost-plus pricing formula that will result in a price of $615 for the oak chandelier. (Round your percentage answers to 2 decimal places (i.e., .1234 should be entered as 12.34).)

		Cost-Plus Pricing Formula
1.	Variable manufacturing cost	$615	=		+	(		%			)
2.	Absorption manufacturing cost	$615	=		+	(		%			)
3.	Total cost	$615	=		+	(		%			)
4.	Total variable cost	$615	=		+	(		%			)