Please answer both questions!!

11) The HF Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the to y gyroscopes for last year Selling price per unit Variable manufacturing costs per unit S8.00 S1.83 S4.45 $75,000 $80,000 500,000 150,000 er unit Variable selling and administrative expenses per un Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during the year Using variable costing, what is the contribution margin for last year? A) $258,000 B) $2,142,000 C) $274,500 D) $1,200,000