6. Silver Company has budgeted sales of $35,000 with the following budgeted costs: Direct materials Direct labor Variable factory overhead Fixed factory overhead Variable selling and administrative costs Fixed selling and administrative costs $10,000 $7,500 $2,500 $5,000 $2,400 $3,200 What is the average target markup percentage for setting prices as a percentage of manufacturing costs? A) 18.7% B) 25.6% C) 40.0% D) none of the above