Using absorption cost pricing ,calculate the markup percentage. USING variable cost pricing, calculate the markup percentage.

Ahmed Corporation makes a mechanical stuffed alligator. The following information is available for Ahmed Corporation's expected annual volume of 500,000 units: Per Unit Total Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead $400,000 Variable selling and administrative expenses Fixed selling and administrative expenses 180,060 The company has a desired ROI of 40%. It has invested assets of $ 23,200,000