TB MC Qu. 23-117 Hordel Company needs to determine.. Hordel Company needs to determine a markup for a new product Hordel expects to cell 6,200 units and wants a target profit or 94 per unt Additional information is as follow Variable product cost per unit Variable administrative cost per unit Total fixed overhead Total fixed administrative 82 30 54,000 22,880 Using the variable cost method, what markup percentage to variable cost should be used