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Product Pricing using the Cost$-$Plus Approach Methods; Differential Analysis for Accepting Additional Business

Digital Displays Inc. recently began production of a new product, flat panel displays, which required the investment of $$6,000,000$ in assets. The costs of producing and selling $20,000$ units of flat panel displays are estimated as follows:

$\backslash$table$[[$Variable costs per unit:,$],[$Direct materials,$$120$