2 multiple choice pls help :(

During its most recent fiscal year, Raphael Enterprises sold 380,000 electric screwdrivers at a price of $20.40 each. Fixed costs amounted to $1,444,000 and pretax income was $1824,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question? M e Choice 4000 52 A product sells for $250 per unit, and its variable costs per unit are $181. The foxed costs are $430,000. If the firm wants to earn $25,400 pretax income, how many units must be sold