Bridgeport Windows Inc is in the process of setting a target price on its newly designed tinted window. Cost data relating to the window at a budgeted volume of 3,440 units are as follows.

	Per Unit	Total
Direct materials	$110
Direct labor	$ 70
Variable manufacturing overhead	$10
Fixed manufacturing overhead		$103,200
Variable selling and administrative expenses	$10
Fixed selling and administrative expenses		$87,720

Bridgeport Windows uses cost-pus pricing methods that are designed to provide the company with a 25% ROI in its window line. A total of 873,760 in assets is committed to production of the new tinted window.

Compute the markup percentage under variable-cost pricing that will allow Bridgeport Windows to realize its desired ROI.