Response to the following problem:
The Bitterns Company produces their product at a total cost of $89 per unit. Of this amount $14 per unit is selling and administrative costs. The total variable cost is $58 per unit. The desired profit is $25 per unit. Determine the mark up percentage on
(a) total cost,
(b) product cost and
(c) variable cost concepts.
Round your answer to one decimal place, if necessary.