show work please, these are just the part 1

During 2021, Company M produced 800 units and sold 750 units at $200 each. Company M also incurred the following costs: A. $89.25 B. 554 C. 548 D. 592 What is the unit product cost using Absorption Costing? A. 554 B. 589.25 C. 548 D. 592 Currently, Gray Corp. has the following income statement: Sales (12,000 units) Nariable Expenses) Contribution Margin (Eixed Expenses) Netincome Operating under these conditions, what is the Margin of Safety? (Round to the nearest dollar.) A. $14,677 B. $6,857 C. $23,077 D. $12,923