I posted this already, previous answer given was incorrect.

D&R Corp. has annual revenues of $266,000, an average contribution margin ratio of 32%, and fixed expenses of $114,500. The new item will have $9 of variable costs per unit. If 19,700 units of the new product could be sold at a price of $13.6 per unit, and the company's other business did not change, calculate D&R's total operating income and average contribution margin ratio. (Round your intermediate calculations to 2 decimal places. Round "Average contribution margin ratio" to 2 decimal places.) Please show work, so I can try to understand how to solve these type of problems.

Total operating income=

Average contribution margin ratio %=