The Sierra Company produces its product at a total cost of $1,000 per unit. Of this amount, $680 is product cost and $320 is selling and administrative expenses. In addition, the total cost of $1,000 is made up of $850 variable cost and $150 fixed cost. The desired profit is $160 per unit. Determine the mark up percentages under each of the following cost-plus methods. If required, round your answers to one decimal place. (a) Total cost concept fill in the blank 1 % (b) Product cost concept fill in the blank 2 % (c) Variable cost concept