( Part A and Part B, ) Im having trouble with this two part problem on accounting. If anyone get help me with this question this will be greatly appreciated. Please make sure its correct because I'm trying to learn from this. The couple of times I've posted this in the past they have been wrong. Again, please make sure it's correct and box the final answer. Thank you

Part A

Part B

Kentsdale sells hair brooches. Following information summarizes Kentsdale's operating activities for 2021. Selling and Administrative Expense Purchases Sales Revenue Inventory, Jan. 1, 2021 Inventory, Dec. 31, 2021 45,000 70,000 150,000 9,000 8,000 Calculate the operating income for 2021 36,000 a. 81,000 b. 79,000 34,000 Mariot Inc. is planning to sell 900,000 units for $2.0 per unit. The contribution margin ratio is 30%. If Mariot will break even at this level of sales, what are the fixed costs? a. $540,000. b. $270,000. O c. $720,000. d. $380,000