Please show me the work for each answer. thank you!

NRG Company manufactures widgets. The following data is related to sales and production of the + widgets for last year. Selling price per unit $130.00 Variable manufacturing costs per unit $62.00 Variable selling and administrative expenses per unit $5.00 Fixed manufacturing overhead (in total) $30,000 Fixed selling and administrative expenses (in total) $8,000 Units produced during the year 1,500 Units sold during year 1,100 7. Using variable costing, what is the contribution margin for last year? A) $216,700 B) $68,200 C) $143,000 D) $69,300 8. Using variable costing, what is the operating income for last year? A) $143,000 B) $31,300 C) $69,300 D) $107,300 9. Using absorption costing, what is gross profit for last month? A) $233,200 B) $143,000 C) $104,800 D) $52,800 10. Using absorption costing, what is operating income for last year? A) $39,300 B) $66,300 C) $219,700 D) $143,000