![]() ![]() is currently considering establishing a selling price for the halogen light. Variable costs per unit: Direct materials Direct labor Factory overhead Selling and administrative expenses Total $32 12 8 7 $59 Fixed costs: Factory overhead Selling and administrative expenses $180, 000 80, 000 Variable costs per unit: Fixed costs: Direct materials $ 32 Factory overhead $ 180, 000 Direct labor 12 Selling and administrative expenses 80, 000 Factory overhead 8 Selling and administrative expenses 7 ‾ Total $ 59 ‾ ‾ \begin\\ ![]() The costs of producing and selling 10,000 halogen lights are estimated as follows: recently began production of a new product, the halogen light, which required the investment of $600,000 in assets. ![]()
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