Cullumber Corporation produces commercial fertilizer spreaders. The following information is available for Cullumber's anticipated annual volume of $400,000$ units.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$30,],[$Direct labor,$55,],[$Variable manufacturing overhead,$70,],[$Fixed manufacturing overhead,,$],[$Variable selling and administrative expenses,$34,],[$Fixed selling and administrative expenses,,$10,800,000$

MARKUP PERCENTAGE USING TOTAL COST?

ANYTHING ELSE?