Show all your workings clearly?

The total fixed costs charged against the current year's operations assuming that NUBD uses absorption costing is The following information is available for NUBD Corporation's new product line: Selling price per unit P 15 Variable manufacturing cost per unit of production 8 Total annual fixed manufacturing costs 25,000 Variable administrative costs per unit of production 3 Total annual fixed selling and administrative expenses 15,000 The total fixed costs charged against the current year's operations assuming that NUBD uses absorption costing is The following information is available for NUBD Corporation's new product line: Selling price per unit P 15 Variable manufacturing cost per unit of production 8 Total annual fixed manufacturing costs 25,000 Variable administrative costs per unit of production 3 Total annual fixed selling and administrative expenses 15,000