both of them plz

the table is here

Use Table 3 to answer this question. XYZ Co uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system (Table 3). How much cost, in total, would be allocated in the first stage allocation to the Cutting activity cost pool? Select one: a. $326,300 b. $192,100 c. none of the given answer. d. $254,600 e. $215,400 Company XYZ is planning to sell 20,000 units at a price of $5 per unit during the month of December. The company has total fixed costs of $60,000. Assume a planned margin of safety of $10,000, what is the breakeven point in ($) value? Select one: a. 40,000 b. 90,000 c. 50,000 d. 30,000 e. None of the given answers Table 3 Costs: Factory Rent Factory Depreciation Factory Utilities Total $ 373,000 150,000 250,000 $ 773,000 Distribution of resource consumption: Total Factory Rent Factory Depreciation Factory Utilities Fixing 60% 35% 20% Activity Cost Pools Cutting Polishing 20% 20% 20% 45% 60% 20% 100% 100% 100%