The following is cost and production data for the Wave Darter:

		Per unit
Variable manufacturing cost	$	430
Applied fixed manufacturing cost		220	*
Absorption manufacturing cost		650
Variable selling and administrative cost		49
Allocated fixed selling and administrative cost		100	*
Total cost	$	799
Variable manufacturing cost	$	430
Variable selling and administrative cost		49
Total variable cost	$	479

Based on planned monthly production of 45 units (or 540 units per year).

The target profit is $44,000.

Required:

1. Use the general formula for determining a markup percentage to compute the required markup percentage using Variable manufacturing cost. (Round your percentage values to 2 decimal places (i.e. .1234 should be entered as 12.34).)

2. Use the general formula for determining a markup percentage to compute the required markup percentage using Absorption manufacturing cost. (Round your percentage values to 2 decimal places (i.e. .1234 should be entered as 12.34).)