please explain and solve for these:

The MER-93315 merchandising company reported the following information for last year: The MER-93315 company's contribution margin per unit is closest to: (Carry out your calculations up to 2 decimal places) $259$343$392$361 Customer service costs at BA-583 Inc. are as follows: Customer service cost is a mixed cost whose varible component is driven by number of customers served. Suppose the company uses the high-low method to estimate the variable and fixed components of this cost. The company expects to serve 16,600 clients next month. The company's estimated total customer service cost for next month is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $31,934 $30,734 $31,329 $29,684 The IS-14000 company uses traditional job-order costing with direct labor cost as the allocation base. The company reports the following information for last year: The company closes out any underapplied or overapplied overhead to Cost of Goods Sold. What was the IS-14000 company's adjusted Cost of Goods Sold for last year? $469,700$444,000$461,500$482,500