i just need the formulas

3) 3) Lindsey Inc. has total sales revenues of $430,000. If its total fixed costs are $74,000 and its total variable costs are $154,000, the contribution margin is A) $584,000 B) $202,000 C) $276,000 D) $356,000 4) At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: 4 WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 25,200 units 126,500 units 106.700 units 45,000 units $44,000 $23,500 $389,100 $271,125 What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A) $180,912.16 B) 5128,473.96 C) $174,859.23 D) $187.650.00