=+usefulness in deciding which ofthe products to select for the campaign:

Moisturizer_Perfume Until selling price $56 $75 Until production costs:

Direct materials $10 $14 Direct labor 5 8 Variable factory overhead 3 5 Fixed factory overhead 8 8 Total unit production costs $26 $35 Unit variable selling expenses 12 18 Unit fixed selling expenses 4 2 Total unit costs $42 $55 Operating income per unit $14 $20