Silco Pty Ltd manufactures various lines of computer equipment. They are planning to introduce a line of laptop computers in January 2008. Current plans call for the production and sale of 1000 computers with estimated production costs as follows. 
The average amount of capital invested in the laptop computer line is $900 000 and Silco's target return on investment for the line is 18 per cent. What is the mark-up percentage if the company uses cost-plus pricing based on full cost?
Definitions:
Soothing Lotion
A topical preparation used to relieve skin irritation and discomfort, often containing aloe or other calming ingredients.
UV Radiation
Ultraviolet radiation, a type of electromagnetic radiation that comes from the sun and artificial sources, known for its ability to damage skin cells and cause sunburn.
Melanin
A natural pigment found in the skin, hair, and eyes that determines color and provides protection against ultraviolet radiation.
Keratinocytes
The predominant cell type in the epidermis, the outermost layer of the skin, responsible for producing keratin, a protein that gives skin its strength and flexibility.
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