Orange Company has budgeted sales of $49,500 with the following budgeted costs: Direct materials $15,000 Direct labor 5,000 Variable factory overhead 6,000 Fixed factory overhead 7,000 Variable selling and administrative costs 4,500 Fixed selling and administrative costs 6,000 Required: Compute the average target markup percentage for setting prices as a percentage of: A) Total manufacturing costs B) Total variable costs C) Total costs D) Variable manufacturing costs