Hi there can someone help me understand these questions please?

1. During the month of June, Reardon Company incurs $17,000 of direct labour and $8,500 of manufacturing overhead, and purchases $15,000 of raw materials. Between the beginning and the end of the month, the raw-materials inventory increases by $2,000, the finished goods inventory increases by $1,500, and the work-in-process inventory decreases by $3,000. What is the cost of goods manufactured?

Multiple Choice

• $38,500.
• $40,500.
• $41,500.
• $43,500.

1. Martinez Company's relevant range of production is 8,500 units to 13,500 units. When it produces and sells 11,000 units, its unit costs are as follows:

Amount

Per UnitDirect materials$5.10Direct labour$2.60Variable manufacturing overhead$1.60Fixed manufacturing overhead$3.10Fixed selling expense$2.10Fixed administrative expense$2.10Sales commissions$1.10Variable administrative expense$0.55

3. If 9,000 units are sold, what is the variable cost per unit sold?(Round your answer to 2 decimal places.)