C. Consider the following: Total Variable Costs $200,000 Total Fixed Costs $150,000 Annual Volume of Units 500 Average Capital Invested $400,000 Target Return on Investment 20.0% To the nearest tenth, what is the markup percentage required to earn the target return on investment using the cost-plus formula based on total variable costs? D. Consider the following: Labor rate, including fringe benefits Annual labor hours Annual overhead costs: Material handling and storage Other overhead costs $15.00 per hour 12,000 hours $24,000 $126,000 $240,000 Annual cost of materials Desired profit margin per hour of labor $8.00 per hour What should be the hourly labor cost charged to jobs?