Could you please help me with these two questions? Thank you very much!

Problem 1 (10 points): Break-Even-Analysis A brewery plans to produce a new beer named ,,Klein's Brau". The marketing department suggests to sell the beer in "Klein bottles". The variable production cost of one bottle is $4. The one-time investment for the new production line is $500,000. The inventor of the "Klein bottle" Felix Klein receives a royalty fee of $2 per sold bottle. The advertising campaign of the new beer will cost $1,000,000. No further costs are relevant. Required: a) Determine the cost function of the new beer: C(x):. with x = Quantity of sold bottles of ,,Klein's Brau" b) Calculate the Break-Even-Quantity of the project for a selling price of $9 per bottle. Break-Even-Quantity: c) Determine the quantity of sold bottles if the brewery plans to make a profit of $450,000 and the selling price is $9 per bottle. Quantity of bottles sold for a profit of $450,000:_ Problem 2 (15 points): Actual costing, normal costing, accounting for manufacturing overhead The John Doe company uses a job-costing-system with two direct cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. John Doe allocates manufacturing overhead costs using direct manufacturing labor costs. The following information is provided for 2012: Budget for 2012 Actual Results for 2012 Direct material costs $275,000 $245,000 Direct manufacturing labor costs $475,000 $425,000 Manufacturing overhead costs $1,543,750 $1,466,250 Required: a) Compute the actual and budgeted manufacturing overhead rates for 2012 b) During October the job-cost record for job LM-427 contained the following information: Direct materials used: $25,000 Direct manufacturing labor costs $40,000 Compute the cost of job LM-427 using 1) actual and 2) normal costing c) Compute the under- or overallocated manufacturing overhead under normal costing. Indicate whether there is under- or overallocation