both questions need answering

Garza Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhesd rate is based on direct labor-hours At the beginning of the current year, the company had made the following estimstes Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Casting 28,803 1,800 $152,000 S 2.10 Customizing 13,030 7,088 $68, 600 S 4.30 Muiple Choice $30100 $54110 $68600 $98700 Most countries require some form of absorption costing for external reports. True or False True False