please help with the following two questions

Spice Inc.'s unit selling price is $47, the unit variable costs are $37, fixed costs are $100,000, and current sales are 9,000 units. How much will operating income change if sales increase by 5,800 units? a. $148,000 increase b. $90,000 decrease Oc. $90,000 increase Cd. 558,000 increase The level of inventory of a manufactured product has increased by 6,572 units during a period. The following data are also available: Variable Fixed Unit manufacturing costs of the period $11.00 $3.00 Unit operating expenses of the period 1.00 4.00 The effect on operating income if absorption costing is used rather than variable costing would be a a. $46,004 increase Ob. $46,004 decrease Oc. $19,716 increase d. $19,716 decrease