I could use a little help with this please & thank you!!

Sunlight Energy Systems (SES) sells solar heating systems in residential areas of eastern Pennsylvania. Actual results for 2019 and 2020 for SES are:

		Actual Results for 2019	Actual Results for 2020
Sales of heating systems		180	200
Number of new contacts		220	230
Miles driven		1600	1400

After experiencing high costs in 2019, SES used value engineering to reduce the cost of selling solar heating systems. Managers at SES want to evaluate whether value engineering has succeeded in reducing the selling cost per sale by the targeted 5% in 2020.

A successful sale results in the homeowner purchasing a solar heating system and obtaining rebates, tax credits, and financing for which SES completes all the paperwork. The company has identified three major activities that drive the cost of selling heating systems: identifying new contacts (varies with the number of new contacts); traveling to and between appointments (varies with the number of miles driven); and preparing and filing rebates and tax forms (varies with the number of solar systems sold). Actual costs for each of these activities in 2019 and 2020 are shown below:

		2019	2020
Average cost per new contact		12.00	10.00
Travel cost per mile		.55	.80
Preparing and filing cost per new system		260.00	250.00

Requirements:

1. Calculate the cost per sale in 2019.

2. Calculate the cost per sale in 2020.

3. Did SES achieve the target cost per sale in 2020? Explain.

4. What challenges might managers at SES encounter in achieving the target cost and how might they overcome these challenges?