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16.If the target profit is $60 000 for an annual volume of 480 units, the total annual fixed costs are $168 000 and the total

16.If the target profit is $60 000 for an annual volume of 480 units, the total annual fixed costs are $168 000 and the total variable cost per unit is $450, then what is the mark-up percentage on full cost?

A.15.6%(how)

B.13.5%

C.105.6%

D.51.4%

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