cost accounting step down other please show calculations 422682

Hello, can you show the calculations for these problems

The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department’s costs of $300,000 are allocated on the basis of machine hours. The Accounting Department’s costs of $120,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $300,000 and $500,000, respectively.

Maint Acctg A B

machine hours 480 20 2300 200

number of employees 2 2 8 4

1. What is the cost of the Accounting Department’s cost allocated to Department A using the step method and assuming the Maintenance Department’s costs are allocated first?
   A. $81,333
   B. $81,587
   C. $80,000
   D. $68,571

please show the calculations for this problem

1. Last year, Twins Company reported $750,000 in sales (25,000 units) and a net operating income of $25,000. At the break even point, the company’s total contribution margin equals $500,000. Based on this information, the company’s:
   A. contribution margin ratio is 40%.
   B. break even point is 24,000 units.
   C. variable expense per unit is $9.
   D. variable expenses are 60% of sales.

I know C is the answer for this one, but I do not know the calculations