You buy $2,050$ pens at the beginning of the school year. You estimate that $20\%$ of them will have to be put on your "discount plate" at the end of the term on which everything is priced at $$1.$ Generally, about $38\%$ of the "discount plate" items will be damaged or broken and will have to be thrown away. The pens cost you $$1\mathrm{.}26$ per pen and you want an average markup of $32\%$ based on selling price.

a$.$ What is the total cost? b$.$What are the total sales $($TS$)$ given the total cost $($TC$)$ and the average markup $($TM$)?$ c$.$ At what price must they start selling the pens?