Sierra Company produces its product at a total cost of $1,500 per unit. Of this amount, $480 per unit is selling and administrative costs. The total variable cost is $1,275 per unit and the desired profit is $165 per unit. Determine the markup percentage using the (a) total cost, (b) product cost, and (c) variable cost concepts. If required, round your answers to one decimal place. a. Total cost concept b. Product cost concept c. Variable cost concept