Please answer both questions

Bowe Corporation's fixed monthly expenses are $21,000 and its contribution margin ratio is 61%. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales arc $74,000? $7.860 $45,140 $24,140 $S3.000 Carlton Corporation sells a single product at a selling price of $40 per unit. Variable expenses are $22 per unit and fixed expenses are $82,800. Carlton's break-even point is: 4,600 units 3.764 units 5.000 units 2.070 units