Huron Industries has recently developed twonew products, a cleaning unit for laser discs and a tape duplicator forreproducing home movies taken with a video camer However, Huron has onlyenough plant capacity to introduce one of these products during the currentyear. The company controller has gathered the following data to assistmanagement in deciding which product should be selected for production.Huron's fixedoverhead includes rent and utilities, equipment depreciation, and supervisorysalaries. Selling and administrative expenses are not allocated to products. Tape Duplicator Cleaning Unit Raw materials USD44.00 USD36.00 Machining @ USD12/hr. 18.00 15.00 Assembly @ USD10/hr. 30.00 10.00 Variable overhead @ USD8/hr. 36.00 18.00 Fixed overhead @ USD4/hr. 18.00 9.00 Total cost USD146.00 USD88.00 Suggested selling price USD169.95 USD99.98 Actual research and development costs USD240,000 USD175,000 Proposed advertising and promotion costs USD500,000 USD350,000 Research anddevelopment costs for Huron's two new products are:
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