Sunland Corporation produces industrial robots for high$-$precision manufacturing. The following information is given for Sunland Corporation: The company has a desired ROI of $30\%.$ It has invested assets of $$51,800,000.$ It expects to produce $3,300$ units each year. Calculate the markup percentage and target selling price using variable$-$cost pricing. $($Round markup percentage to $3$ decimal places, e$.$g$.15\mathrm{.}250\backslash \%$ and target selling price to $0$ decimal places, e$.$g$.5,250.).$ calculate markup percentage using absortion cost pricing