Calculate markup percentage using absorption-cost pricing and variable-cost pricing. E9.32 ( LO3,4) Firefly Corporation produces outdoor portable fireplace units. The following cost information per unit is available: direct materials $21, direct labour $26, variable manufacturing overhead $16, fixed manufacturing overhead $22, variable selling and administrative expenses $9, and fixed selling and administrative expenses $15. The company's ROI per unit is $20. Instructions Calculate Firefly Corporation's markup percentage using (a) absorption-cost pricing and (b) variable-cost pricing