Seaco Products produced 10,000 gears with the following unit costs: variable manufacturing costs $25, fixed manufacturing overhead $5, variable selling and administrative expenses $3, and fixed selling and administrative expenses $4. The company has a desired ROI per unit of $8 and has invested assets of $405,000. Compute the absorption-cost pricing markup percentage. (Round answer to 2 decimal places (e.g., 25.02).) Absorption-cost pricing markup percentage %