lue Lights Co. uses the total cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 7,700 units are as follows:

Fixed factory overhead cost	$60,000
Fixed selling and administrative costs	120,000
Variable direct materials cost per unit	80
Variable direct labor cost per unit	150
Variable factory overhead cost per unit	50
Variable selling and administrative cost per unit	30

If the amount of desired profit is $285,000, calculate the total cost markup percentage per unit. (Round answer to two decimal places)