Please, help... post the steps and calculations if possible

Down Home Jeans Co. has an annual plant capacity of 66,400 units, and current production is 45,200 units. Monthly fixed costs are $39,900, and variable costs are $25 per unit. The present selling price is $34 per unit. On February 2, 2014, the company received an offer from Fields Company for 13,800 units of the product at $26 each. Fields Company will market the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic selling price or quantity of sales of Down Home Jeans Co.

a. Prepare a differential analysis on whether to reject (Alternative 1) or accept (Alternative 2) the Fields order. If an amount is zero, enter zero "0".

c. What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places.