Bitterns Company produces and sells Product X at a total cost of $1,300 per unit, of which $880 is product cost and $420 is selling and administrative expenses. In addition, the total cost of $1,300 is made up of $1,105 variable cost and $195 fixed cost. The desired profit is $143 per unit.

Determine the mark up percentages under each of the following cost-plus methods. If required, round your answers to one decimal place.

(a) Total cost concept	%
(b) Product cost concept	%
(c) Variable cost concept	%