a distributor and a retailer. The retailer sells the shoes to his consumers for $126 a pair, earning a margin of 21%. The distributor buys the product directly from the manufacturer for $72. The manufacturer realizes a 63% margin when selling to the distributor. What is the manufacturer's cost per unit?

both parts please

Misu Sheet, owner of the Bedspread Shop, knows his customers will pay no more than $100 for a comforter. Misu wants a 39% markup on selling price.  Comforter price  $100.00 Markup on selling price  39% What is the most that Misu can pay for a comforter? Assume Misu Sheet wants a 39% markup cost instead of an selling price. What is Misu's cost?