Using the data in BE22-4, compute the markup percentage using variable-cost pricing.

Data Form BE22-4:

Morales Corporation produces microwave units. The following per unit cost information  is available: direct materials $36; direct labor $24; variable manufacturing overhead  $18; fixed manufacturing overhead $40; variable selling and administrative expenses  $14; and fixed selling and administrative expenses $28. Its desired ROI per unit is $30.  Compute its markup percentage using a total-cost approach.