Hi, could someone please give me explanation and guide me steps to do these questions? Thank you very much!

Question 1: Misnap is a manufacturing firm. In April, it had a beginning inventory balance in its raw materials of $37,000 and an ending inventory of $29,000. Raw materials purchases during the month totalled $57,000. The raw materials used in April were_______.

a) $63,000

b) $57,000

c) $65,000

d) $55,000

Question 2: During the month of April, Candice Ltd. provides the following information: direct materials purchases of $35,200; direct materials used $32,000; direct labour cost of $20,700, and manufacturing overhead cost of $25,600. The work in process balance on April 1 and 30 were $8,000 and $9,500 respectively. What was the cost of goods manufactured?

a) $80,000

b) $76,800

c) $83,000

d) $79,800

Question 3: Fantastic Company has fixed costs $15,000; variable cost per unit for $6; selling price per unit $8. If Fantastic Company wants to achieve a target operating income of $3,600, how many units must be sold?

a) 2,500

b) 7,500

c) 9,300

d) 18,60