An online virus$-$scan service provider, Bramble, is expanding its offerings to include an optimizing service to users$-$it can scan the

consumer's hard drive for duplicate files, suggest more efficient ways to save or archive photos and movies, and much more. The

problem is that the company's own cost information has been lost$-$not due to a virus but due to human error. Charlee, the office

manager, is trying to recreate some of the information to use in pricing Bramble's newest optimizing service. Here is what she was able

to dig up:

Known Information for Virus$-$ScanService

Selling price

Gross margin $\%$

$$36$ per scan

$50\%$

Costs of Optimizing Service

Labor cost

MOH cost $($includes software, utilities, etc.$)$

$$13$ per scan

$$17$ per scan

Your answer is correct.

For Bramble's virus$-$scan service, calculate the current cost$-$plus markup percentage $($based on service cost rather than full cost,

since the selling and administrative expense information has been lost$).($Round answer to $0$ decimal places, e$.$g$.15\%.)$

Markup percentage on service cost

$($b$)$

Apply that same markup percentage to determine what selling price the company would set for its new optimizing service. How

many customers will need to purchase this service from Bramble for the company to generate an ROI of $9\%$ on its related assets of

$$252,000,$ recognizing related SG&A costs of $$14,010$ on these sales? $($Round answer to $0$ decimal places, e$.$g$.125.)$