both questions please

Which of the following statements is falss? A. Job order costing is a form of absorption costing. B. Applied overhead can nev er equal actual overhead The POlIR using the capacity method willalways be equal to or lower than the POHR using the absorption cost approach D. Usi ng multiple predetermined overhead rates (POHR) tends to be more accurate then one overall POHR E. The dctermination of the POHR under absorption costing approach is based entirely on estimated information 19 Joe Smooth, the Controller of Rubadub Corporation generally uses departmental predetermined ov erhead rates to apply manufacturi overhead to the company's jobs. The predetermined overhead rates are based on direct labor cost in Dept. A and machine-hours in De B. At the beginning of the year, the company made the following estimates: Direct labor cost (DL.C Manufacturing Ov crhcad Direct labor hours Machine hours (MHs) 62,000 S 40,000 S 93,000 S 48,000 8,00010,000 3,00012.000 The owner of the company, Steve Ruff wants more simplicity and asked Joe Smooth to calculate one POHR for the company as a e using lotal machine hours as the allocation base Assuming the information below for the two jobs, what is the impact on job #25 of using one cumpany rate to calculate MOH? Actual resuis: DLC MHs DLC Mils 300 S200 10 450 S 550 30 Job #25 25 Job #30 A. Applied manufacturing overhead will be $150 lower B. Applied manufacturing overhead will be $221 lower. C. Applied manufacturing overhead will be $121 lower. D. Applied manufacturing overhead will be $229 higher E. There is no difference whether the company or departmental rates are used