Stanley's Candies is considering building a new plant in Europe. It predicts sales at the new plant to be 44,000 units at $4/unit. Below is a listing of estimated expenses: Category Total Annual Expenses % of Annual Expense that are Fixed Materials $20,000 20% Labor $20,000 10% Overhead $55,000 40% Marketing/Admin $20,000 60% A European firm was contracted to sell the product and will receive a commission of 20% of the sales price. No U.S. home office expenses will be allocated to the new facility. (Round intermediary dollar calculations to the nearest whole dollar and round percentages to onetenth percent.) A. 37.4%. B. 160.8%. C. 22.7%. D. 39.2%.