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5-43 Target Selling Prices Consider the following data from Henderson Company's budgeted income statement (in thousands of dollars): Target sales $96,750 Variable costs Manufacturing 32,250 Selling and administrative 6.450 Total variable costs 38,700 Fixed costs Manufacturing 8,600 Selling and administrative 6.450 Total fixed costs 15.050 Total of all costs 53.750 Operating income $43,000 Compute the following markup percentages that would be used for obtaining the same target sales as a percentage of (1) total variable costs, (2) full costs, and (3) variable manufacturing costs