fast plz answer 1and 2

All the following companies is most likely to use a process accounting system, EXCEPT: Question 1 Not yet answered Marked out of 0.50 O a Shoes-making company O b. Medical masks factory OcKellogg's Cornflakes Company O d. none of the given answers is correct. O e Homes construction company question Question 2 Not yet answered Marked out of 0.50 Flag Which of the following is correct with respect to closing out overapplied manufacturing overhead to Cost of Goods Sold versus closing it out to Work-in-Process Inventory. Finished Goods Inventory, and Cost of Goods Sold? a None of given answer is correct. O b. Cost of Goods Sold will be lower if the overapplied overhead is closed out by allocating it to the inventory accounts as well as to Cost of Goods Sold. Oc Operating income will be higher if all of the overapplied overhead is closed out to Cost of Goods Sold Od. The balance in the Work-in-Process account after allocation will be higher if the overapplied overhead is closed out by allocating it to all appropriate accounts. e. The balance in the Work in Process account after allocation will be the same under either method