Jansen Data has budgeted sales of $487,500 with the following budgeted costs: Direct materials $105,000 82,500 Direct labour Factory overhead: Variable $60,000 Fixed 67,500 Selling and administrative expenses: Variable $45,000 62,500 Fixed Compute the target profit percentage for setting prices as a percentage of: Total manufacturing costs Total variable costs a. b. C. Total costs d. Variable manufacturing costs