data tables are for first question

Ainley Corporation had the following inventories at the beginning and end of January: (Click the icon to view the inventories.) The following additional manufacturing data was available for the month of January (Click the icon to view the additional data.) Ainley Corporation applies factory (manufacturing) overhead at a rate of 45% of direct manufacturing labor cost, and any overallocated or underallocated factory overhead is deferred until the end of the year. Ainley's balance in its factory overhead control account at the end of January was 1. $26,000 underallocated. 2. $13,000 overallocated. 3. $26,000 overallocated. 4. $13,000 underallocated. Bismite Corporation purchases trees from Cheney lumber and processes them up to the split - off point where two products (paper and pencil casings) are obtained. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 300 trees Production: paper 200,000 sheets pencil casings 200,000 Sales: paper 190,000 at $0.10 per page pencil casings 196,500 at $0.15 per casing The cost of purchasing 300 trees and processing them up to the split - off point to yield 200,000 sheets of paper and 200,000 pencil casings is $15,000. A. $19,000 B. $29,475 C. $30,000 D. $20,000 MULUI Data table January 1 January 31 118,000 $ 123,000 $ Finished goods Work in process 231,000 248,000 Direct materials 138,000 125,000 Print Done Data table $ $ 188,000 3,100 Direct materials purchased Transportation in Direct manufacturing labor Actual factory (manufacturing) overhead 600,000 296,000