Sandhill Corporation produces microwave units. The following per$-$unit cost information is available: direct materials $$38$; direct

labour $$22$; variable manufacturing overhead $$20$; fixed manufacturing overhead $$44$; variable selling and administrative expenses

$$16$; and fixed selling and administrative expenses $$30.$ Its desired ROI per unit is $$32\mathrm{.}12.$ Calculate the markup percentage using the

absorption$-$cost approach. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25\%.)$