$34)$ ?The retail price of a set of four leather $-$ bound J $.$ ?K $.$ ?Rowling novels is $ $75$ ?and the initial markup is $51$ ?percent. Calculate the merchandise cost.A $.$ ?$ $33\mathrm{.}75$ B $.$ ?$ $25\mathrm{.}71$ C $.$ ?$ $28\mathrm{.}50$ D $.$ ?$ $36\mathrm{.}75$ E $.$ ?$ $42\mathrm{.}85$