hordel company needs to determine a markup for a new product. hordel expects to sell 5,000 units and wants a target profit of $84 per unit. additional information is as follows: variable costs per unit fixed costs (total) direct materials $ 20 overhead $ 44,060 direct labor 41 general and administrative 33,060 overhead 21 general and administrative 22 using the variable cost method, what markup percentage to variable cost should be used?