Sierra Company produces its product at a total cost of $1,400 per unit. Of this amount, $450 per unit is selling and administrative costs. The total variable cost is $1,190 per unit and the desired profit is $154 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 %