Hello, are you able to show me the work to get the answers?

Thanks

Q1

Raymaster is a small computer software company which uses the account analysis method and has hired you to perform some management advisory services. The company sold 2,500 high quality payroll programs last year.

Cost of goods sold	$600,000
Store manager's salary	80,000
Secretary's salary	40,000
Operating costs (Store)	120,000
Sales Personnel 4 employees
Salary	$29,000 each
Commissions of 15% of sales	?
Advertising and promotion per year	20,000
Sales	1,200,000

What is the total cost per unit sold?

Select one:

A. $358.40

B. $240.00

C. $362.40

D. $288.00

E. $462.40

Q2

Penny's TV and Appliance Store is a small company that has the following information pertaining to current year operations.

Sales (2,000 televisions)	$900,000
Cost of goods sold	400,000
Store manager's salary per year	70,000
Operating costs per year	157,000
Advertising and promotion per year	15,000
Commissions (4% of sales)	36,000

What was the Penny's TV variable cost per unit sold?

Select one:

A. $18

B. $339

C. $200

D. $235

E. $218