there are 2 mulyiple choice questions. please answer both for a good feedback

Ch.2) Cournot Company sells 100,000 wranches for $12 a unit. Found costs are $300,000, and operating income is $200,000. What should t report as variable expenses in the CVP Income statement? Select one: a $500,000 b. $900,000 c. $700,000 d. $1,000,000 Ch.2) Candel Gym has sales of $300,000 this month, contribution margin (after subtracting variable cost of $90,000, monthly fixed cost of $54,000 and profit of $38.000 What is the firm's current breakeven ratio to sales? Select one: 2.0.60 b. 0,40 c. 0.12 d. 0.30 Ch.21 The following information in