Wilde Corporation budgeted the following costs for the production of its one and only product for the next fiscal year:

$1,140,000 785,000 Direct materials Direct labor Manufacturing overhead Variable Fixed Selling and administrative Variable Fixed Total costs 850,000 670,000 380,000 510,000 $4,335,000 Wilde has an annual target operating income of $920,000 The markup percentage for setting prices as a percentage of total manufacturing costs is O A. 212.4% O B. 52.5% O C. 41.5% OD. 78.5%