help here 2Q don't answer one only!!!

If sales are $790,000, variable costs are 68% of sales, and income from operations is $265,000, what is the contribution margin ratio? a. 68% b. 36% c. 32% d. 64% Selected accounts with some amounts omitted are as follows: If the balance of Work in Process on October 31 is $199,700, what was the amount of factory overhead applied in October? a. $207.700 b. $195,600 c. 592.500 d. $420,100