Product Cost Markup Percentage

Crescent Lighting Inc. produces and sells lighting fixtures. An entry light has a total cost of $62 per unit, of which $38 is product cost and $24 is selling and administrative expenses. In addition, the total cost of $62 is made up of $41 variable cost and $21 fixed cost. The desired profit is $17 per unit.

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

(Please show how to calculate markup. Thank you!)