please help me with the first two questions

Delaney Company is considering replacing equipment that originally cost $512,000 and has accumulated depreciation of $358,400 to date. A new machine will cost $755,000. The sunk cost in this situation is Ca. $601,400 Ob. $512,000 Cc. $122,880 Od. $153,000 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,400 units): Direct materials $183,300 Direct labor 226,700 Variable factory overhead 263,500 Fixed factory overhead i 94,500 $768,000 Operating expenses: Variable operating expenses $129,300 Fixed operating expenses 49,500 178,800 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a. $49,530 Ob. $56,471 Oc. $69,618 Od. $59,029