The response rate is 195/10000=0.0195 or 1.95%=2.0% to the nearest tenth of a percent.
The budget is $3000 for 10000 promotion cards, or $0.30, the CPO. 130 orders will incur a loss of $10 per order for the spa and 65 orders will incur a loss of $10 per order for the flea bath vouchers, a total loss of $1950, but this cost is offset by the revenue from the discounted charge (130 orders) for the spa and the full charge for the spa (65 orders).