Tech Com's predicted variable and fixed costs for next year are as follows: Variable Costs Fixed Costs Manufacturing $324,000 $339.360 Selling and administrative 31.600 475,200 Total $405.600 814,560 Tech Com is a small company producing a wide variety of computer interface devices. Per-unit manufacturing cost information about one of these products, a high-capacity flash drive, is as follows: Direct materials Direct labor 4 Manufacturing overhead: Variable 3 ixed Total manufacturing costs $21 Variable selling and administrative costs for the flash drive are $4 per unit. Management has set a target profit for next year of $300,000 on the sale of the flash drive. Required a. Determine the markup percentage on variable costs required to earn the desired profit. Note: Round your answer to the nearest whole percentage point. 96 b. Use variable cost markup to determine a suggested selling price for the flash drive. $ c. For the flash drive, break the markup on variable costs into separate parts for fixed costs and profit. Note: Round each of your answers below to two decimal places (for example, enter 2.34 for 2.3555). Markup to cover fixed costs $ Markup to provide for a profit $ d. Determine the markup percentage on manufacturing costs required to earn the desired profit. Note: Round your answer to the nearest whole percentage point. 96 e. Use the manufacturing costs markup to determine a suggested selling price for the flash drive. Note: Use the rounded percentage from part (d) in your calculation