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Please show steps for the following questions:1) The East Company manufactures several different products.Unit costs associated with Product ORD105 are as? follows:Directmaterials $54$ 54$54Direct manufacturinglabor 888Variable manufacturingoverhead 111111Fixed manufacturingoverhead 252525Sales commissions? (2% of?sales) 555Administrative salaries 12 1212Total 115$ 115$115What is the percentage of the total fixed costs per unitassociated with Product ORD105 with respect to total? cost?a. 32%b. 26%c. 37%d. 15%2) Pederson Company reported the? following:Manufacturingcosts $315,000$ 315 comma 000$315,000Unitsmanufactured 7,0007 comma 0007,000Unitssold 6,300 units sold for $115 per unit6 comma 3006,300units sold for$ 115$115per unitBeginninginventory 1,750 units1 comma 7501,750unitsWhat is the manufacturing cost for the ending finished goods?inventory?a. $31,500b. $25,200c. $577,500d. $110,2503)The following information pertains to Expert System?Corporation:Beginning work?in?processinventory $15,000$ 15 comma 000$15,000Ending work?in?processinventory 24,00024 comma 00024,000Beginning finished goodsinventory 38,00038 comma 00038,000Ending finished goodsinventory 30,00030 comma 00030,000Cost of goodsmanufactured 250,000250 comma 000250,000Sales 304,000304 comma 000304,000What is the gross profit margin earned by the? company?a. $46,000b. $55,000c. $62,000d. $63,000