The predicted 2017 costs for Alpha Motors are as follows:

Manufacturing Costs			Selling and Administrative Costs
Variable	$100,000		Variable	$300,000
Fixed	200,000		Fixed	150,000

Average total assets for 2017 are predicted to be $5,000,000.

If management desires a 6 percent rate of return on total assets, the markup percentages based on total variable costs would be:

a.182.5 percent

b.155.2 percent

c.162.5 percent

d.192.5 percent