Hello, I don't understand how to do this exercise, help me please?

A company has some idle manufacturing capacity and produces 2 products AB and MN, whose cost structure is as follows:

Cost item $/unit	AB	MN
Direct materials	90	110
MOD	35	48
GIF variables	30	36
GIF fixed	40	54
total cost	195	248

The following 4 offers have been received:

a) Company XYZ offers to buy 9,000 units of AB from you at $170 each and 8,500 units of MN at $220 each.

b) Company DEF requests 12,000 units of AB at $164 each and 10,000 units of MN at $200 each.

c) The company PQR asks for 10,000 units of AB at $172 each and 8,000 units of MN at $205 each.

d) The company TUV has made an offer for 8,600 units of AB at $171 each and 5,800 units of MN at $238 each.

Offer / companies	XYZ	DEF	PQR	TUV
Unit AB	9,000	12,000	10,000	8,600
Price AB	170	164	172	171
Unit MN	8,500	10,000	8,000	5,800
Price MN	220	200	205	238