D&R Corporation has annual revenues of $273,000, an average contribution margin ratio of 32% and fixed expenses of $104,400 Required: a Management is considering adding a new product to the company's product line. The new will have $8.40 of variable costs per unitCalculate the selling price that will be required this product is not to affect the average contribution margin ratio the new product adds an additional $29,200 to D&R's fixed expenses, how many units of the new product must