Which of the Following Formulas Represents the Mark-Up Percentage on Full

Which of the following formulas represents the mark-up percentage on full cost?

A) Mark-up % = target profit / (annual volume $\times$ total cost per unit)
B) Mark-up % = target profit $\times$ total cost per unit
C) Mark-up % = target profit $\times$ annual volume
D) Mark-up % = (target profit $\times$ total cost per unit) / annual volume