Pauley Company needs to determine a markup for a new product. Pauley expects to sell 15,000 units and wants a target profit of $22 per unit. Additional information is as follows: Variable product cost per unit $ 19 Variable administrative cost per unit 11 Total fixed overhead 13,500 Total fixed administrative 21,000 Using the variable cost method, what markup percentage to variable cost should be used?

Variable product cost per unit	$	19
Variable administrative cost per unit		11
Total fixed overhead		13,500
Total fixed administrative		21,000

Using the variable cost method, what markup percentage to variable cost should be used?