Sheffield Corp. has a new product going on the market next year. The following data are projections for production and sales: Variable costs $262500 Fixed costs $450000 ROI 14% Investment $2100000 210000 units Sales What would the markup percentage be if only 150000 units were sold and Brislin still wanted to earn the desired ROI? 57.77% 33.93% 46% 32.94%