Barium Inc. sells its only product for $$150.$ It has variable manufacturing and selling expenses of $$75$ and $$15$ per unit, respectively. The company sells $10,000$ units yearly and has annual fixed operating costs are $$475,000.$ What is Barium's variable cost ratio?

a$.31\mathrm{.}67$ percent

b$.8\mathrm{.}33$ percent

c$.40$ percent

d$.60$ percent