Papillon Co. has determined the following per unit amounts:Direct materials $20 Fixed selling and administrative $40 Direct labor 24 Variable overhead 16 Desired ROI 22 Variable selling and administrative 10 Fixed overhead 30 Q: The cost base using the absorption cost approach is: A) $130 B)$90 C)$70 D)$60??? Q:The cost base using the variable-cost approach is: A)$90 B)$60 C)$70 D)$130??? Q: The markup percentage using the variable-cost approach is: A)131% B)80% C)90% D) 102%