Blue Lights Co ? If the Amount of Desired Profit Is $285,000, Calculate

Blue Lights Co.uses the total cost concept of applying the cost-plus approach to product pricing.The costs of producing and selling 7,700 units are as follows: $\begin{array}{lr}\text {Fixed factory overhead cost }&\$60,000\\\text {Fixed selling and administrative costs }&120,000\\\text { Variable direct materials cost per unit}&80\\\text {Variable direct labor cost per unit }&150\\\text {Variable factory overhead cost per unit }&50\\\text {Variable selling and administrative cost per unit }&30\\\end{array}$
? If the amount of desired profit is $285,000, calculate the total cost markup percentage per unit.(Round answer to two decimal places)

A) 9.30%
B) 11.10%
C) 15.70%
D) 12.86%