The Sierra Company produces its product at a total cost of $1,200 per unit. Of this amount, $820 is product cost and $380 is selling and administrative expenses. In addition, the total cost of $1,200 is made up of $1,020 variable cost and $180 fixed cost. The desired profit is $204 per unit. Determine the mark up percentages under each of the following cost-plus methods. If required, round your answers to one decimal place.
(a) Total cost concept :
(b) Product cost concept:
(c) Variable cost concept: