An online virus$-$scan service provider, Whispering, 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 Whispering's newest optimizing service. Here is what she was

able to dig up:

Known Information for Virus$-$ScanService

Selling price

$$30$ per scan

Gross margin $\%$

$50\%$

Costs of Optimizing Service

Labor cost

$$5$ per scan

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

$$25$ per scan

$($a$)$

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For Whispering'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

$\%$

eTextbook and Media

$($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 Whispering for the company to generate an ROI of $12\%$ on its related

assets of $$259,000,$ recognizing related SG&A costs of $$15,000$ on these sales? $($Round answer to $0$ decimal places, e$.$g$.125..)$