Question about fire rules

By Hunter3006, in Battles of Westeros

On page 25 it say unit in a hex with a fire token must eliminate one figure for each level of fire. A commander figure eliminated in this way is considered captured.

The question is, do cover and toughness prevent this loss.

And do it takes 2 fire levels to take out a singel commander with a capturing rate of 2.

For example if you put Rickard Karstarks unit on fire, how many fire levels does it takes to eliminate it?

Another question if a enemy unit has a fire level on it, can you attack it?