The predicted 2009 costs for Osaka Motors are as follows:

Manufacturing Costs		Selling and Administrative Costs
Variable	$100,000	Variable	$300,000
Fixed	230,000	Fixed	200,000

Average total assets for 2009 are predicted to be $8,000,000. (a) If management desires a 11 percent rate of return on total assets, what are the markup percentages for total variable costs and for total manufacturing costs? (Round your answers to the nearest whole percent.) Markup on variable costs. Please note the answer is not 220%.

% Markup on manufacturing costs. Please note the answer is not 267%.

%