could someone please solve these with explanation and formula. both questions please

A company that produces a single product provides the following information: budgeted sales 40000 units. margin of safety 40% of budgeted sales, total fixed costs 200000. What is the contribution per unit of the company's product? O A. 7.50 O B. 8.33 O C. 5.00 OD. 4.80 A business produces a product that generated total sales revenue of 16,000 for the year. The business ha variable costs of 4 per unit and total fixed costs of 4,000. The business sold 1,800 units of the product during the year. What is the contribution margin ratio? O A. 125.0% OB. 55.6% O c. 2.3% OD. 66.6%