Posting this same question for the third time here Could someone please do it correctly ?Really need help with this.

This solution was wrong:

Alton Incorporated is working at full production capacity producing 37,000 units of a unique product. Manufacturing costs per unit for the product are as follows: The per-unit manufacturing overhead cost is based on a $6 variable cost per unit and $111,000 fixed costs. The nonmanufacturing costs, all variable, are $6 per unit, and the sales price is $65 per unit. Sports Headquarters Company (SHC) has asked Alton to produce 6,000 units of a modification of the new product. This modification would require the same manufacturing processes. However, because of the nature of the proposed sale, the estimated nonmanufacturing costs per unit are only $3 (not \$6). Alton would sell the modified product to SHC for $50 per unit. Required 2. Suppose that Alton Incorporated had been working at less than full capacity to produce 31,300 units of the product when SHC made the offer. What is the minimum price per unit that Alton should accept for the modified product under these conditions? Complete this question by entering your answers in the tabs below. Suppose that Alton Inc. had been working at less than full capacity to produce 31,300 units of the product when SHC made the offer. What is the minimum price per unit that Alton should accept for the modified product under these conditions? (Round your answer to 2 decimal places.) 2) minimum price per unit = total variable cost + per unit cost of lost sales hus for order of 6000 units contribution will be lost on 60005700 units =300 oerunitcostoflostsales=6,00030038=1.9 oer unit cost of lost sales =1.9 Minimum price =28.9