31. Silco Pt).r Ltd manufactures various lines of computer equipment. The'i.r are planning to introduce a line of laptop computers in Januaryr 2008. Current plans call for the production and sale of 1000 computers with estimated production costs as follows. Variable costs: Manufacturing $450 E00 Selling and administrative $103 000 Total variable costs $550 [130 Fixed costs: Manufacturing 5300 E00 Selling and administrative 5130 E00 Total xed costs $480 030 Total costs $1 030 I200 The average amount of capital invested in the laptop computer line is $900 000 and Silco's target return on investment for the line is 18 per cent. What is the markup percentage if the company uses costplus pn'cing based on full cost? A 115.7% B. 15.7% C. 121.6% D. 58.9%