I need detailed help with steps on how to solve, please explain every calculation and the logic behind it :

Kirsten makes 100,000 units per year of a part called B345 gasket for use in one of its products. The following table provides data concerning unit production costs of B345 gasket :

Direct Materials : $0.15

Direct Labor : $0.10

Variable Manufacturing Overhead : $0.13

Fixed Manufacturing Overhead : $0.24

Total Manufacturing Costs Per Unit : $0.62

An outside supplier has offered to sell Kirsten Corporation all B345 gaskets it requires. If Kirsten Corporation decides to accept the offer and discontinue making B345 gaskets, 25% of above fixed manufacturing overhead costs would be avoided.

Question : Assume that Kirsten Corporation could use the facilities presently devoted to production of B345 gaskets to expand production of another product that would yield an additional contribution margin of $10,000 annually. What is the maximum unit price Kirsten Corporation should be willing to pay the outside supplier for the B345 gasket ?