Pots V Style Pty Ltd has the following data concerning a decorator playpen it manufactures: $30 Variable manufacturing cost Applied fixed overhead $20 Variable selling and administrative cost $5 Allocated fixed selling and administrative cost $15 If the company uses cost-plus pricing based on variable manufacturing costs, determine the mark-up percentage used by the company to obtain a price of $105. A. B. C. D. 350% 300% 250% 200%