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 $289 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