Hi, need help checking the answer to this 2 exercises. #1(D) and #2 (A).

Ruiz Company has no beginning and ending inventories, and reports the following data about its only product:

Direct materials used $250,000

Direct labor $100,000

Fixed indirect manufacturing $100,000

Fixed selling and administrative $150,000

Variable indirect manufacturing $25,000

Variable selling and administrative $110,000

Selling price(per unit) $90

Units produced and sold 14,000

Ruiz Company uses the absorption approach to prepare the income statement. What is the manufacturing cost of goods sold?

A) $270,000

B) $350,000

C) $450,000

D) $475,000

Stone Company has no beginning and ending inventories, and reports the following data about its only product:

Direct materials used $400,000

Direct labor $100,000

Fixed indirect manufacturing $125,000

Fixed selling and administrative $200,000

Variable indirect manufacturing $25,000

Variable selling and administrative $90,000

Selling price(per unit) $75

Units produced and sold 10,000

Stone Company uses the absorption approach to prepare the income statement. What is the gross margin?

A) $0

B) $50,000

C) $75,000

D) $100,000