Suppose that Sybase Software is considering three offers of different sizes for the issuance of additional shares.

Bid size				Public price				grandson to corporation
a.	ps	2.4	million		ps	43			ps	39.50
b.		11.0	million			43				40.18
C.		30.0	million			43				40.50

What is the percentage underwriting margin for each size offer? 

(Do not round intermediate calculations. Enter your answers as a percentage rounded to 2 decimal places.)