Gangnam Company is a car repair shop. Gangnam Company's manager is considering to determine the selling price for repair services for the coming fiscal year. The company has 2 departments: Workshop and Spareparts Shop. The company employs 6 mechanics and 4 electricians in the Workshop Department According to the budget, the company is planned to operate at a normal capacity of 300 days 7 working hours per day. The amount of assets used in the Workshop Department is Rp. 60,000,000, while the amount of assets invested in the Spareparts Shop Department is Rp. 28,000.000, Estimated purchase price of materials and spare parts is Rp. 23,800,000, Investment return rates (ROI) expected in the fiscal year is 25%. Direct Expense in workshop department o Direct labor wages: (10 x 300 days x 7 hours) @ Rp 1.500/hours o Health Benefits: 10 person x 12 months x Rp50.000,- o Welfare Benefits: 10 person x 12 months x Rp25.000,- Rp31.500.000 Rp 6.000.000 Rp 3.000.000 Indirect Expense in workshop department o Wages Expense o Fixed Asset Depreciation Expense o Insurance Expense o Electric Expense o Biaya air o Fixed Asset Repair Expense o Other expenses Rp11.600.000 2.200.000 650.000 800.000 400.000 350.000 500.000 Based on the problems above, determine the mark up percentage from direct labor expense