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Joeston Corporation makes a product with the following costs $ 15.70 14.60 $4.20 Direct materials Direct labor Varlable manufacturing overhead Fixed manufacturing overhead Varlable selling and adminlstrative expenses Fixed selling and administrative expenses $ 221,200 $ 3.50 $145,600 The company uses the absorption costing approach to cost-plus pricing described in the text. The pricing calculations are based on budgeted production and sales of 14,000 units per year. The company has invested $592,500 in this product and expects a return on investment of 15%. The m arkup on absorption cost would be closest to: o 332% o 130.2% o 40.2% o 15,0%