please help me with the last two questions

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,700 units) Direct materials $184,800 Direct labor 239,500 Variable factory overhead 260,000 Fixed factory overhead 96,400 $780,700 Operating expenses: Variable operating expenses $132,700 Fixed operating expenses 42,300 175,000 1f 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Ca. 573,180 b. 587,380 c. 5102.214 d. 583,497 The contribution margin ratio is computed as Ca, sales divided by contribution margin b. contribution margin divided by variable cost of sales c. contribution margin divided by cost of sales d. contribution margin divided by sales