The following data pertain to Islander Company's modern lampshade:

Variable manufacturing cost .............................................. $200

Applied fixed manufacturing cost ....................................... 70

Variable selling and administrative cost ................................. 30

Allocated fixed selling and administrative cost ........................ 50

Required:

For each of the following cost bases, develop a cost-plus pricing formula that will result in price of $400 for the modern lampshade:

1. Variable manufacturing cost.

2. Absorption manufacturing cost.

3. Total cost

4. Total variable cost.