Using the data in BE9-4, calculate the markup percentage using variable-cost pricing.

Data From BE9-4:

Schuman Corporation produces microwave units. The following per-unit cost information is available: direct materials $36; direct labour $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. Calculate its markup percentage using a total cost approach.