D&R Corp. has annual revenues of $261,000, an average contribution margin ratio of 34%, and fixed expenses of $109,100. Required: a. Management is considering adding a new product to the company's product line. The new item will have 89 of variable costs per unit Calculate the selling price that will be required if this product is not to affect the average contribution margin ratio (Round your answer to 2 decimal places.) Selling price per unit b. If the new product adds an additional $32,500 to DSR's foxed expenses, how many units of the new product must be sold at the price caloulated in part a to break-even on the new product? (Do not round intermediate calculations.) Break even units c. If 18,400 units of the new product could be sold at a price of $13.8 per unit, and the company's other business did not change, calculate D&R's total operating income and average contribution margin ratio (Round your intermediate calculations to 2 decimal places. Round "Average contribution margin ratio" to 2 decimal places.) Total operating income Average contribution margin ratio