Exercise 21-19 a-b Swifty Corporation produces outdoor portable fireplace units. The following per unit cost information is available: direct materials $23, direct labor $26, variable manufacturing overhead $16, fixed manufacturing overhead $15, variable selling and administrative expenses $10, and fixed selling and administrative expenses $14. The company's ROI per unit is $28.

Compute Swifty Corporations markup percentage using absorption-cost pricing.

Absorption-cost pricing markup percentage

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Compute Swifty Corporations markup percentage using variable-cost pricing. (Round answer to 2 decimal places, e.g. 10.50%.)

Variable-cost pricing markup percentage

%