answer both for a thunbs up please

Cavy Company estimates that the factory overhead for the following year will be $1,250,000. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 40,000 hours. The machine hours for the month of April for all of the jobs were 4,780 . If the actual factory overhead totaled $141,800, determine the over- or underapplsed amount for the month. a. 535,220 underapplicd b. 57.575 underapplicd c. 57,575 merapplied d. 335,220 overapplied The joumal entry to record the transfer of 1,210 units of part number 1177 with a value of $1.70 each, to work in process is