manufacture the phone follows: Cost per unit: \begin{tabular}{lr} Direct labor & $51.00 \\ Direct materials & 197.00 \\ Factory overhead (including depreciation) & 34.00 \\ \cline { 2 - 2 } Total cost per unit & $282.00 \\ \hline \end{tabular} Determine the average rate of return on the equipment. If required, round to the nearest whole percent. %