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Product Cost Markup Percentage

Crescent Lighting Inc. produces and sells lighting fixtures. An entry light has a total cost of $68 per unit, of which $31 is product cost and $37 is selling and administrative expenses. In addition, the total cost of $68 is made up of $45 variable cost and $23 fixed cost. The desired profit is $8 per unit.

Determine the markup percentage on product cost. Round the answer to nearest whole number.