I need requirement B solved!

Rooney Modems, Inc. makes modem cards that are used in notebook computers. The company completed the following transactions during year 1. All purchases and sales were made with cash 1. Acquired 5315,000 of cash from the owners. 2. Purchased $100,000 of manufacturing equipment. The equipment has 444,800 vate value and a four-year useful life 3. The company started and completed 6,400 modens. Direct materials burchased and used mounted to $5 per unit. 4. Direct labor costs amounted to 538 per unit. 5. The cost of manufacturing supplies used amounted to 59 per unit. 6. The company paid $63,000 to rent the manufacturing Facility 7. Hagnificent sold all 6,400 units at a cash price of $185 per unit in: It w be necessary to determine the manufacturing costs in order to record the cost of goods sold.) 8. The sales staff was paid a 57 per unit sales comission. 9. Paid 552,000 to purchase equipment for administrative offices, the equipment was expected to have a 54, 300 salvare value and three-year useful life. 10. Administrative expenses consisting of office rental and salaries amounted to $3,000 Required a. Based on these data, identity each cost incurred by the company as (fixed versus variable relative to the number of units produced and sold, and (2) product versus selling general and administrative (SG&A). The solution for the first item is shown as an example b. Complete the following table to indicate the product cost per unit assuming levels of production of 6.400.7.400, 8.400, and 9,400. Complete this question by entering your answers in the tabs below. Reg A Reg Complete the following table to indicate the product cost per unit assuming levels of production of 6,400, 7,400. 8.400, and 9,400. (Do not round intermediate calculations. Round "Cost per unit to 2 decimal places.) Production Levels Per Unit 6,400 7 400 3,400 5,400 Variable cost $ 100 Fored cost Total (Cost of goods sold Cost per und