please help me solve this

1. The Southern Corporation manufactures a single product and has the following cost structure

Variable costs per unit:
Production	$	44
Selling and administrative	$	16
Fixed costs per year:
Production	$	129,010
Selling and administrative	$	109,660

Last year, 6,790 units were produced and 6,690 units were sold. There was no beginning inventory.

The carrying value on the balance sheet of the ending inventory of finished goods under variable costing would be:

Multiple Choice

the same as absorption costing.

$6,690 greater than under absorption costing.

$6,690 less than under absorption costing.

$1,900 less than under absorption costing.

2. Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $95,700. The South Division's divisional segment margin is $44,300 and the West Division's divisional segment margin is $169,600. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

$265,300

$213,900

$118,200

$140,000