Furniture Madness Inc. recently purchased 1,000 mattresses from a supplier for its big box stores. The cost for these mattresses was $140,000, or $140 per mattress. Furniture Madness established the selling price on these mattresses at $230 each. The store manager noted that the mattresses were selling quickly and changed the selling price to $250 per unit. This made the price too high for customers and sales lagged. The manager then responded by reducing the selling price to $235. At the end of the summer, the manager set the price of the remaining mattresses at $200. Not all mattresses were sold and all remaining units went to storage until the next season. When the next season started, the remaining mattresses were put on sale for $220 each. Calculate the per-unit 

(a) Markup, 

(b) Markup cancellation, 

(c) Markdown, 

(d) Markdown cancellation.