Please answer the multiple choices below with explanations.

Last year Plaque Ltd. sold 20,000 units at $10 each. Variable costs amounted to $100,000 and fixed costs were $70,000. Variable expenses are expected to rise by 10% this year, but fixed costs will decline by $15,000. If Plaque wishes to make the same profit this year as they did last year, for selling the same number of units, the company needs to set a per unit selling price of: A $10.00 B $ 9.75 C $ 8.25 D $11.50During July, sales for a certain product were $225,000 with total fixed costs of $105,000 and total variable costs of $82,000. Sales per month to obtain a profit of $25,000 per month would be (to the nearest dollar): A $165,210 B $204,545 C $356,707