Lincoln, Inc., which uses a volume-based cost system, produces cat condos that sell for $170 each. Direct materials cost $25 per unit, and direct labor costs $13 per unit. Manufacturing overhead is applied at a rate of 270% of direct labor cost. Nonmanufacturing costs are $32 per unit. What is the gross profit margin for the cat condos? (Round your intermediate calculations to nearest whole dollar) Multiple Choice 571 O 443% 61.8% 38.2%