eBook Problem-Solving Strategy Differential Analysis for Sales Promotion Proposal Essence of Esther Cosmetics Company is planning a one-month campaign for September to promote sales of one of its two cosmetics products. A total of $150,000 has been budgeted for advertisi contests, redeemable coupons, and other promotional activities. The following data have been assembled for their possible usefulness in deciding which of the products to select for the campaign: Moisturizer Perfume $48 Unit selling price Unit production costs: $52 Direct materials Direct labor Variable factory overhead Fixed factory overhead Total unit production costs $13 4 4 4 $25 13 $19 Unit variable selling expenses Unit fixed selling expenses 10 Total unit costs $43 $43 Operating income per unit No increase in facilities would be necessary to produce and sell the increased output. It is anticipated that 24,000 additional units of moisturizer or 20,000 additional units of perfume could be sold without changing the unit selling price of either product. Required: Hint s) Hide 1. Prepare a differential analysis as of August 21, 2014, to determine whether to promote moisturizer (Alternative 1) or perfume (Alternative 2). If an amount is zero, enter zero " Differential Analysis Promote Moisturizer (Alt. 1) or Promote Perfume (Alt.2) August 21, 2014