The follwoing data pertain to Polar Company's commercial snow thrower:

Variable manufacturing cost $400

Applied fixed manufacturing cost 160

Variable selling and administrative cost 60

Allocated fixed selling and administrative cost 25

Required:

For each of the following cost bases, determine the appropriate percentage markup that will result in a price of $980 for the snow thrower. (Round percentages to nearest one-hundreth of a percent)

A. Variable manufacturing cost

B. Absorption manufacturing cost

C. Total Cost

D. Total variable cost.