the chart is for question 17 which I am confused on and 18 I'm confused on too. please help

17. Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $143 6,850 6,550 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead 300 Variable selling and administrative Fixed costs: Fixed manufacturing overhead $184,950 $27,300 Fixed selling and administrative The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the unit product cost for the month under absorption costing? a. $120 per unit b. $93 per unit c. $110 per unit d. $137 per unit 18. If a manager is evaluated using the return on investment, the manager may be reluctant to invest in new equipment because the additional investment a. may reduce profit by the cost of the investment. b. will decrease the level of assets. c. may decrease the return on investment. d. may increase investment turnover