Sheffield Corporation produces microwave ovens. The following unit cost information is available: direct materials $39, direct labor $30, variable manufacturing overhead $13, fixed manufacturing overhead $46, variable selling and administrative expenses $14, and fixed selling and administrative expenses $28. Its desired ROI per unit is $30.60. Compute its markup percentage using a total-cost approach. (Round answer to 2 decimal places, e.g. 10.50\%.) Markup percentage % The Heating Division of Bridgeport International produces a heating element that it sells to its customers for $40 per unit. Its unit variable cost is $23, and its unit fixed cost is $10. Top management of Bridgeport International would like the Heating Division to transfer 15,200 heating units to another division within the company at a price of $31. The Heating Division is operating at full capacity. What is the minimum transfer price that the Heating Division should accept? Minimum transfer price $