Magple Corporation uses the total cost concept of product pricing. Below is the cost information for the production and sale of 63,100 units of its sole product. Magpie desires a profit equal to a 20% rate of return on invested assets of $586,000 $39,100 7,900 Fixed factory overhead cost Fixed selling and administrative costs Variable direct materials cost per unit Variabile direct labor cost per unit Variable factory overhead cost per unit Variable selling and administrative cost per unit The main percentage on total cost for the company's product is