The Sierra Company produces its product at a total cost of $1,400 per unit. Of this amount, $950 is product cost and $450 is selling and administrative expenses. In addition, the total cost of $1,400 is made up of $1,190 variable cost and $210 fixed cost. The desired profit is $196 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