Swifty Windows Inc. is in the process of setting a target price on its newly designed tinted window. Cost data relating to the window at a budgeted volume of $4,880$ units are as follows.

Per Unit

Tottil

Direct materials

$$90$

Direct labor

$$70$

Variable manufacturing overhead

$$30$

Fixed manufacturing overhead

$$146,400$

Variable selling and administrative expenses

$$10$

Fixed selling and administrative expenses

$$124,440$

Swifty Windows uses cost$-$plus pricing methods that are designed to provide the company with a $25\%$ ROI on its tinted window line. A total of $$1,239,520$ in assets is committed to production of the new tinted window.

$($a$)$

Compute the markup percentage under absorption$-$cost pricing that will allow Swifty Windows to realize its desired ROI.

Markup Percentage

$\%$

b$)$ compute the target price of the window under absorption cost pricing

c$)$ compute the markup percentage variable cost pricing that will allow culver windows to realize its desired ROI

d$)$ compute the target price of the window under variable cost pricing