5. Rap Corporation produces outdoor portable fireplace units. The following per unit cost information is available: direct materials $17, direct labor $22, variable manufacturing overhead $12, fixed manufacturing overhead $18, variable selling and administrative expenses $5, and fixed selling and administrative expenses $11. The company's ROI per unit is $15. (a) Compute Rap Corporation's markup percentage using absorption-cost pricing. (Round answer to 2 decimal places, e.g. 10.50.) Absorption-cost pricing markup percentage %