Longwood, Inc. manufactures various lines of computer equipment and is planning to introduce a new line of laptops. Current plans call for the production and sale of 1,000 units, with estimated costs as follows:

Variable costs:
Manufacturing	$	450,000
Selling and Administrative		100,000
Total variable costs					$	550,000
Fixed costs:
Manufacturing	$	300,000
Selling and Administrative		180,000
Total fixed costs						480,000
Total costs					$	1,030,000

The average amount of capital invested in the laptop product line is $900,000 and Longwoods target return on investment is 18%. For Longwood, which of the following series of cost-plus pricing formulas will result in largest markup percentage necessary to achieve the companys target return on investment?