Answer 1 and 2 please.

Black Corporation's current sales are $600,000, its fixed expenses are $60,000, and its contribution margin is 25% of sales. The margin of safety in dollars is: A. $110,000 B. $360,000 C. $540,000 D. $240,000 QUESTION 2 Crumbaugh has two production departments, Cutting and Assembly. Below is data related to Crumbaugh's Work-in-Process-Cutting (the first department in the process): Units Percent complete Materials Percent complete Conversion 2,500 60% 60% Beginning Work in Process Ending Work in Process 1,900 30% 40% Assuming there were 20,000 units completed and transferred to Work-in-Process-Assembly during the period, compute equivalent units of production for materials under the weighted average method. A. 20,930 equivalent units B. 20,570 equivalent units C. 22,070 equivalent units D. 21,500 equivalent units