Pharoah Company has invested $2,700,000 in assets to produce 9,000 units of its finished product. Pharoah's budget for the year is as follows: net income, $270,000: variable costs, $2,160,000; fixed costs. $90,000. Compute each of the following: (Round answers to 1 decimal place, e.g. 15.2%.) 1. Budgeted ROI % 2. Markup percentage using the total cost approach %