Sunland Corporation produces microwave units. The following per-unit cost information is available: direct materials $37; direct tabour \$25; variabte manufacturfing overthead \$17; fixed manufacturing overhead \$41: variable selling and administrative expenses $12; and foxed selling and administrative expenses $29. Its desired ROI per unit is $31.92. Calculate the markup percentage using variable-cost pricing, (Round antwer to 2 decimal ploces, es. 15.25\%)