The Following Data Pertain to Polar Company's Commercial Snow Thrower

The following data pertain to Polar Company's commercial snow thrower: $$\begin{array} { l r } \text { Variable manufacturing cost } & \$ 400 \\\text { Applied fixed manufacturing cost } & 160 \\\text { Variable selling and administrative cost } & 60 \\\text { Allocated fixed selling and administrative cost } & 25\end{array}$$
Required:
For each of the following cost bases, determine the appropriate percentage markup that will result in a price of $980 for the snow thrower. (Round percentages to nearest one-hundredth of a percent.)
A. Variable manufacturing cost.
B. Absorption manufacturing cost.
C. Total cost.
D. Total variable cost.