Jackson Company Has Budgeted Sales of $810,000 with the Following

Jackson Company has budgeted sales of $810,000 with the following budgeted costs:
$\begin{array}{ll}\text { Direct materials } & \$ 168,000 \\\text { Direct manufacturing labor } & 140,000 \\\text { Factory overhead } & \\\quad \text { Variable } & 98,000 \\\quad \text { Fixed } & 108,000 \\\text { Selling and administrative expenses } & \\\quad \text { Variable } & 72,000 \\\quad \text { Fixed } & 100,000\end{array}$
Compute the average markup percentage for setting prices as a percentage of:
a.Total manufacturing costs
b.The variable cost of the product
c.The full cost of the product
d.Variable manufacturing costs