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

Crystal Displays Inc. recently began production of a new product, flat panel displays, which required the investment of $$2,160,000$ in assets. The costs of producing and selling $10,800$ units of flat panel displays are estimated as follows:

$\backslash$table$[[$Variable costs per unit:,Fixed costs:,,$],[$Direct materials,$$108,$Factory overhead,$$432,000$Z