both questions please!

Sheridan Company developed the following data for the current year: Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs $300000 144000o 28800o 216000 264000o 780000 Sheridan Company's direct labor cost for the year is $420000 O $216000 $288000 $72000. Waterway Industries manufactures customized desks. The following pertains to Job No. 978: Direct materials used Direct labor hours worked Direct labor rate per hour Machine hours used Applied factory overhead rate per machine hour $20450 560 $15.00 500 $22.00 What is the total manufacturing cost for Job No. 978? O $41350 O $38050 $45350 O $39850