Sunland CPA firm prepares approximately 1128 individual tax returns each year. Since a majority of the cost of preparing tax returns results from the salary of the tax preparers and reviewers, Sunland charges customers a markup on labor rates. The highest paid preparers earn $25 per hour and are CPAs with several years' experience. Sunland charges its customers $44 per hour. If Sunland charges the same markup percentage to all clients, what price will Sunland charge for a less-experienced preparer who earns only $23 per hour? $48.2 $40.5 $44.0 $42.0