please help me to answer the problems in the attachment

Question 1 Use the following information to determine the gross margin for ABC's manufacturing for the year just ended (all amounts are in thousands of dollars). Sales Purchases of direct materials Direct labor Work in process inventory, 1/1 $31,800 7,000 5,000 800 Work in process inventory, 12/31 3,000 Finished goods inventory, 1/1 4,000 Finished goods inventory, 12/31 5,300 Accounts payable, 1/1 1,700 Accounts payable, 12/31 1,500 Direct materials inventory, 1/1 6,000 Direct materials inventory, 12/31 1,000 Indirect labor 600 Indirect materials used 500 Utilities expense, factory 1,900 Depreciation on factory equipment 3,500 Gross Margin _____ Please explain why the answer chosen is correct and why the other choices would not be correct. Please support your response. Question 2: Which costs will change with a decrease in activity within the relevant range? A) Total fixed costs and total variable cost B) Unit fixed costs and total variable cost C) Unit variable cost and unit fixed cost D) Unit fixed cost and total fixed cost Question 3: An increase in the activity level within the relevant range results in A) An increase in fixed cost per unit. B) A proportionate increase in total fixed costs. C) An unchanged fixed cost per unit. D) A decrease in fixed cost per unit