please answer both questions

The following costs were incurred in May: Direct materials Direct labor Manufacturing overhead Selling expenses Administrative expenses $41,500 $32,200 $29,700 $23,500 $41,000 Conversion costs during the month totaled: Multiple Choice $61,900 $167,900 $73,700 $71,200 Keisay Corporation nas provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (9,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $540,000 405,000 135,000 130,500 $ 4,500 The contribution margin per unit is closest to: Multiple Choice O $45.00 O O $0.50 o $ 15.00 $15.00 O $60.00