Calculate the percentage of profit :

Question $6(10$ points$)$:

Given the following information for the production of a particular item:

$\backslash$table$[[$Direct labor hours,$0\mathrm{.}4$ hour$/$unit$],[$Direct labor costs,$$20$ hour$],[$Production material,$$450$ per $100$ units$],[$Packing costs,$75\%$ of direct labor$],[$Overheads$,10\%$ of the total cost$],[$Selling price per unit,$$25$