Carla Vista Corporation produces microwave units. The following per$-$unit cost information is available: direct materials $$36$; direct labour $$22$; variable manufacturing overhead $$19$; fixed manufacturing overhead $$40$; variable selling and administrative expenses $$16$; and fixed selling and administrative expenses $$30.$ Its desired ROI per unit is $$31\mathrm{.}22.$ Calculate the markup percentage using the absorption$-$cost approach. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25\%.)$

Markup percentage