i just need part C .

3. A strike at a major supplier has caused a shortage of materials, so the current year's production and sales are limited to 160,000 units. Top management is planning to reduce fixed costs by 10% (from original total) to partially offset the effect of the reduced sales on profits. Variable cost per unit is the same as last year (see above). The company has already sold 40,000 units at a selling price of S26 per unit. 2. How much of the fixed cost was covered by the total contribution margin of the first 40,000 units sold? Contribution margin covered by 40,000 units Contribution margin per unit 40,000 units - $8 per unit * 40,000 units - $32,000 in percentage: Reduced fixed cost - 950,000 -10%-855,000 Contribution margin covered $320,000/8855,000*100-37.42% b. What contribution margin per unit will be needed on the remaining 120,000 units to cover the remaining fixed costs and to earn a target pront of $240,000 this year? Contribution per unit needed to earn target profit and remaining fixed cost. Remaining fixed cost-855,000 - $320,000 - 535,000 Needed contribution per unit - Remaining fixed cost + desired profit / 120,000 units 535.000 + 240,000/ 120,000 units - 56,458 per unit c. What would be your recommended selling price, assuming your variable cost are held constant, based upon your findings in (b)