PLEASE answer both. dont need long explanations

1. Last year, Buckner & Jones Company incurred the following costs:

Direct materials	$42,000
Direct labor	63,000
Manufacturing overhead	94,500
Selling expenses	25,200
Administrative expenses	23,100

Buckner & Jones produced and sold 2,060 units at a sales price of $131.25 each. Assume that beginning and ending inventories of materials, work in process, and finished goods were zero. What was the gross margin per unit? (Note: Round your answer to two decimal places.)

a.$7.56

b.$34.41

c.$95.50

d.$125.25

2. Hendrix & Franks Company had the following beginning and ending inventory balances for the current year ended December 31:

	January 1	December 31
Materials	$11,000	$ 8,800
Work in Process	19,800	18,700
Finished Goods	23,100	18,150

In addition, direct labor costs of $33,000 were incurred, manufacturing overhead equaled $46,200, materials purchased were $29,700, and selling and administrative costs were $24,200. Hendrix & Franks Co. sold 27,500 units of product during the year at a sales price of $5.25 per unit. What was the amount of cost of goods sold for the year?

a.$97,500

b.$128,500

c.$102,000

d.$117,150