dish sells at $$39$ and has a food cost of $$10\mathrm{.}06$; which is the dish FC$\%?$

Question $2$ options:

$3\mathrm{.}87\%$

$3\mathrm{.}92\%$

$25\mathrm{.}79\%$

$26\mathrm{.}7\%$