In the Harrington Case analysis , where did the 9% come from

in the Total variable costs as % of wholesale price9.09%

Direct variable costs:HoodieTee-shirtPants

Sew and Press$3.25$2.00$2.85

Cut$1.15$0.40$0.70

Other Variable Labor (i.e. Labeling, packaging)$3.20$2.40$3.05

Fabric$9.10$2.20$7.50

Findings$3.85$0.50$2.30

$20.55$7.50$16.40

Direct variable costs translatedHoodieTee-shirtPants

into "unit" cost

$20.55$7.50$16.40

.51 51

$ 10.28$11.25$16.40

Indirect variable costs:_____________________________________________________

*Wholesale "unit" price$95.00

*Total variable costs as % of wholesale price9.09%

Indirect variable costs per "unit" $8.64(95*9.09%)