Cost-Based Pricing and Markups with Variable Costs Computer Consultants Services provides computerized inventory consulting. The office and computer expenses are $800,000 annually and are not assigned to specific jobs. The consulting hours available for the year total 20,000, and the average consulting hour has $25 of variable costs. (a) If the company desires a profit of $150,000, what should it charge per hour? Round to the nearest cent. $ 72.5 (b) What is the markup on variable costs if the desired profit is $200,000? Round to the nearest whole percent. 200 % (c) If the desired profit is $75,000, what is the markup on variable costs to cover (1) unassigned costs and (2) desired profit? Round to the nearest whole percent. Markup to cover unassigned costs 160 v % Markup to cover desired profits 175 * %