Morales Corporation produces microwave ovens. The following per unit cost information is available: direct materials $$30,$ direct labor $$27,$ variable manufacturing overhead $$20,$ fixed manufacturing overhead $$43,$ variable selling and administrative expenses $$17,$ and fixed selling and administrative expenses $$35.$ Its desired ROI per unit is $$38.$ Compute the markup percentage using absorption$-$cost pricing. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50\%.)$

Markup percentage

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