Blossom Corporation produces microwave units. The following per-unit cost information is avaliable: direct materials $34; direct labour \$22; variable manufacturing overhead $16; fixed manufacturing overhead $40; variable selling and administrative expenses $12; and fixed selling and administrative expenses $26, Its desired ROI per unit is $28.08. Calculate the markup percentage using variable-cost pricing, (Round onswer to 2 decimol places, es. 15.25\%)