The Sierra Company produces its product at a total cost of $1,700 per unit. of this amount, $1,160 is product cost and $540 is selling and administrative expenses. In addition, the total cost of $1,700 is made up of $1,445 variable cost and $255 fixed cost. The desired profit is $221 per unit. Determine the mark up percentages under each of the following cost-plus methods. If required, round your answers to one decimal place. (a) Total cost concept (b) Product cost concept (c) Variable cost concept