10 Timmerman Company has budgeted sales of $30,000 with the following budgeted costs: Direct materials $6,300 Direct labor 4,100 Variable factory overhead 3,700 Fixed factory overhead 5,600 Variable selling and administrative costs 2,400 Fixed selling and administrative costs 3,200 Required: Compute the average target markup percentage for setting prices as a percentage of: A) Total costs B) Total variable costs C) Variable manufacturing costs D) Total manufacturing costs