Tech Coms predicted variable and fixed costs for next year are as follows:

	Variable Costs	Fixed Costs
Manufacturing	$729,000	$763,560
Selling and administrative	183,600	1,069,200
Total	$912,600	$1,832,760

Tech Com is a small company producing a wide variety of computer interface devices. Per-unit manufacturing cost information about one of these products, a high-capacity flash drive, is as follows:

Direct materials	$8
Direct labor	4
Manufacturing overhead:
Variable	3
Fixed	6
Total manufacturing costs	$21

Variable selling and administrative costs for the flash drive are $4 per unit. Management has set a target profit for next year of $480,000 on the sale of the flash drive. Required a. Determine the markup percentage on variable costs required to earn the desired profit. Note: Round your answer to the nearest whole percentage point. Answer% b. Use variable cost markup to determine a suggested selling price for the flash drive. $Answer c. For the flash drive, break the markup on variable costs into separate parts for fixed costs and profit. Note: Round each of your answers below to two decimal places (for example, enter 2.34 for 2.3555). Markup to cover fixed costs $Answer Markup to provide for a profit $Answer d. Determine the markup percentage on manufacturing costs required to earn the desired profit. Note: Round your answer to the nearest whole percentage point. Answer% e. Use the manufacturing costs markup to determine a suggested selling price for the flash drive. Note: Use the rounded percentage from part (d) in your calculation. $Answer