direct labor $$20,$ variable manufacturing overhead $$16,$ fixed manufacturing overhead $$42,$ variable selling and administrative expenses $$18,$ and fixed selling and administrative expenses $$24.$ Its desired ROI per unit is $$27\mathrm{.}00.$ Compute its markup percentage using a total$-$cost approach. $($Round answer to $2$ decimal places, e$.$g$.10\mathrm{.}50\%.)$

Markup percentage $\%$