Further analysis of Epstein Computing's fixed costs revealed that the company actually faces annual fixed overhead costs of $4,200 and annual fixed selling and administrative costs of $1,800. Variable cost estimates are correct: direct materials cost, $24.00 per unit; direct labor costs, $30.00 per unit; and variable overhead costs, $6.00 per unit. At this time, the selling price of $80 will not change. Complete the following formulas for the revised fixed costs. Enter the ratio as a percentage.