The Sierra Company produces its product at a total cost of $1,600 per unit. Of this amount, $1,090 is product cost and $510 is selling and administrative expenses. In addition, the total cost of $1,600 is made up of $1,360 variable cost and $240 fixed cost. The desired profit is $288 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