Vancouver inc. has profit margin target of $13\%$ per unit. The firm sets the price by marking up to total product costs. What mark$-$up $($in $\%)$ does the firm require to achieve the desired profit margin target? Assume that SG&A expenses are $23\%$ of sales

a$.41\mathrm{.}38\%$

b$.14\mathrm{.}94\%$

c$.56\mathrm{.}25\%$

d$.36\%$