Blossom Corporation produces microwave units. The following per-unit cost information is available: direct materials $36; direct labour $26; variable manufacturing overhead \$19; fixed manufacturing overhead \$40; variable selling and administrative expenses $12; and fixed selling and administrative expenses $28. Its desired ROI per unit is $29.65. Calculate the markup percentage using variable-cost pricing. (Round answer to 2 decimal places, es. 15.25\%) Markup percentage