BE8-11 Using the data in BE8-4, compute the markup percentage using variable-cost pricing. BE8-4 Morales Corporation produces microwave ovens. The following per unit cost infor- mation is available: direct materials $36, direct labor $24, variable manufacturing over head $18, fixed manufacturing overhead $40, variable selling and administrative expenses $14, and fixed selling and administrative expenses $28. Its desired ROI per unit is $30. Compute its markup percentage using a total-cost approach