D&R Corp. has annual revenues of S280.000, an average contribution margin ratio of 34%, and fixed expenses of$114.800. Required: a. Management is considering adding a new product to the company's product line. The new item will have $8 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.) price per unit b. If the new product adds an additional $32,800 to D&R's fixed expenses, how many units of the new product must be sold at the price calculated in part a to break-even on the new product? (Do not round intermediate calculations.) units 20 900 units of the new product could be sold at a pneS13.9 per unt, and the compan 's other business d not cha e calculate calculations to 2 decimal places. Round "Average contribution margin ratio" to 2 decimal places.) & e tal Operating income and average contribution margin ratio. Rou d yo rite edi Total operating income Average contribution margin ratio