Variable Costs, Contribution Margin, Contribution Margin Ratio

PLEASE FIND THE ANDWER TO THE WRONG QUESTION. THE ANSWER IS NOT $41\mathrm{.}56\%$SO GIVE ME ANOTHER ANSWER!!

Super$-$Tees Company plans to sell $12,000$ T$-$shirts at $$16$ each in the coming year. Product costs include:

Direct materials per T$-$shirt

Direct labor per T$-$shirt

$$5\mathrm{.}75$

Variable overhead per T$-$shirt

$$1\mathrm{.}25$

Total fixed factory overhead

$$0\mathrm{.}60$

$$43,000$

Variable selling expense is the redemption of a coupon, which averages $$0\mathrm{.}80$ per T$-$shirt; fixed selling and administrative expenses total $$19,000.$

$3.$ What if the per unit selling expense increased from $$0\mathrm{.}80$ to $$1\mathrm{.}75?$ Calculate new values for the following:

Round dollar amounts to the nearest cent and round ratio values to four decimal places:

a$.$ Variable product cost per unit

b$.$ Total variable cost per unit

c$.$ Contribution margin per unit

d$.$ Contribution margin ratio

e$.$ Total fixed expense for the year