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The Sierra Company produces its product at a total cost of $800 per unit. Of this amount, $540 is product cost and $260 is selling and administrative expenses. In addition, the total cost of $800 is made up of $680 variable cost and $120 fixed cost. The desired profit is $128 per unit.

Determine the mark up percentages under each of the following cost-plus methods. If required, round your answers to one decimal place.

(a) Total cost concept	fill in the blank 1 %
(b) Product cost concept	fill in the blank 2 %
(c) Variable cost concept	fill in the blank 3 %