Wilde Corporation budgeted the following costs for the production of its one and only product for the next fiscal year: Direct materials $1,140,00

Direct labor 785,000

Manufacturing overhead

Variable 840,000

Fixed 695,000

Selling and administrative

Variable 410,000

Fixed 480, 000

Total costs $ 4,350,000

Wilde has an annual target operating income of $ 900,000.

The markup percentage for setting prices as a percentage of total manufacturing costs is ________.

A.

77.277.2%

B.

39.939.9%

C.

214.6214.6%

D.

51.751.7%