please help with these 3! will give thumbs up

Luke's Diner, Inc. is a manufacturer of restaurant grade coffee makers. For the year just ended, the company's building expenses totaled 543,000. The building is used for both selling and administrative activities and manufacturing operations of the 8,000 total building square footage 2,000 square feet are used for selling and administrative activities. The remaining building square footage is used for manufacturing operations. Building costs are split into period and product costs based on building square footage The company includes only direct materials in its raw material inventory. At the beginning of the year, the company reported $14.000 in its raw material inventory The ending raw material inventory reported on its balance sheet was $18,000. The company reported raw material purchases of $39,300 during the year, $6,800 of direct labor costs and $2,500 of Indirect factory labor costs were reported on the company's cost of goods sold schedule for the year. In addition, $620 of Indirect materials were used on the factory floor. The company reported an $8,000 net decrease in its work in process inventory during the year. If the cost of units completed during the year was $4,600 higher than the cost of units sold during the year, what was the company's sales revenue given a gross profit of $17.100 A. $97.970 OB. 560.470 OC. $81,350 OD. $81,970 OE $91,170 If a net decrease is reported in the finished goods inventory account during the period, which of the following statements is always true? A The cost assigned to units completed is greater than the total manufacturing costs added to production during the period. B. The sum of direct material, direct labor, and manufacturing overhead costs added during the period is greater than the cost of goods manufactured. C. The cost assigned to units sold is greater than the total manufacturing costs added to production during the period OD. The cost of goods told is greater than the cost of goods manufactured during the period O E. Raw material used in production is less than raw material purchased during the period. VI meal check dslide sg.edu A Well Maria, a recent Masters of Accountancy graduate from UGA, accepted a stat position with a public accounting firm in Charleston, South Carolina, In her new position, Maria is tasked with reviewing transactions related to a merchanising client's inventory purchases. Her manager explains that the purpose behind the reivew is to determine if the client's merchandise inventory account is free of material errors. Based on this information, which accounting track did Maria most likely pursue in her graduate studies? A managerial B. advisory OC financial OD audit O tax