Can you answer both questions please

Use the information below to answer the following two questions: Hummingbird Company started its operation on March 1 with no beginning inventories. It started two jobs during Marsh Job P and Job O. Job P was completed and sold by the end of the March Job was completed but was not sold by the end of the March. The company uses a plant-wide predetermined overhead rate based on direct labor hours (DLHs). The following additional information is available for the company as a whole and for Jobs P and O (all data and questions relate to the month of March) 1.20 17.000 2.400 Estimated total fixed manufacturing overhead $ 13,200 y=atbx Estimated variable manufacturing overhead cost per DLH Total actual manufacturing overhead costs incurred y=13.200 +(1-2*3300 Job P Job O Direct materials $ 17,500 $ = 17.160 9,300 Direct labor cost S 43,200 $ 11,700 POW2 - 17.160/3300 - 5.2 Estimated DLHs 2,700 600 Actual DLHs worked 650 Job Q:9.300411700+(5.24600)=24.1 15 What is the ending balance of the finished-goods inventory account (unadjusted)? 24.380 24.120 WIP F G COGS C S 23.400 PS 23.600 17.000 85.660 --85.660 61540 61540 E None of the above .300 3.200 COM ) 24 l 11.700 1.20+(2900600 85.660 (TMC) 16 Hummingbird's policy with respect to under-or over-applied manufacturing overhead cost is to close out to cost of goods sold. What is the adjusted cost of goods sold for March? A $ 73,180.00 B. $ 25,520.00 c. $ 72,040,00 D. $ 74,320.00 E. None of the above